Propuesta metodológica para el balance social de las cooperativas que conforman la Unión Provincial de Cooperativas de Ahorro y Crédito de Chimborazo

Abstract

This is a methodological proposal for the social balance of the cooperatives that make up the Provincial Union of Savings and Credit Cooperatives of Chimborazo. It was developed with the aim of evaluating institutional performance for those who make up UPROCACH and proposing a generic model, based on legal regulations. In the research, both a quantitative and qualitative methodology was used, instruments such as surveys were applied to operational employees, an interview with the manager and a diagnosis of the current situation was carried out using the SWOT matrix, where the absence of a specific instance could be determined. of information management and transparency, lack of regulatory articulation between the functions of the Board of Directors and the Supervisory Board, limitation on effective participation in the assembly, in cases where they are not up to date with their obligations, the affiliated organizations , lack of reforms to the last statute approved in 2014, cooperatives must have legal domicile in the province of Chimborazo. The proposal of a generic UPROCACH model was made to provide a solid and adaptable guide for the successful implementation of socially responsible practices and the integration of cooperative principles in its operation, being a versatile tool that allows the cooperative to customize its approach according to its context. local community and its specific needs, while ensuring that coherence is maintained with cooperative values and current legislation and promoting sustainability, member participation and equitable growth in cooperatives, supporting their contribution to the economic and social development of their communities