Desarrollo del balance social para la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., de la ciudad de Riobamba, provincia de Chimborazo como modelo de información económica financiera, período 2013

Abstract

This thesis is related with the Development of Social Balance for Saving and Credit Cooperative “ Fernando Daquilema” Ltd., of the city Riobamba, Chimborazo province like a model of economic financial information. Period 2013. For evaluating the compliance of social responsibility from the community based on principles of universal cooperativism. The research originated by important theoretical aspects for using in the design and elaboration of Balance and social report, which allowed theoretical support and to establish the basic guidelines to elaborate the Balance and Social Report. The methodological framework used was descriptive and exploratory, to obtain, review and analyse the file data, printed materials or other types of documents. It is concluded that the cooperative never has evaluated the social responsibility, through a model that allow it to evidence the compliance of principles of universal cooperativism, to its internal and external clients, in environmental, social, cultural, educative and sports aspects, which is the basis for the development of the balance and social report, and to measure the contribution with the society. The recommendation is to evaluate in each economical period, the Balance and social Report, not only fulfilling the regulations, its information will allow to plan the management from results and to complement with agreements to formulate plans with its financing to strengthen the social responsibility to the community and its correspondent subsequent evaluation.