Análisis de la Responsabilidad Social Empresarial a través de la metodología GRI para evaluar el impacto financiero en la Banca Ecuatoriana AAA, en los últimos cinco años (2015-2020)

Abstract

Abstract: This research analyzes the corporate social responsibility of Banking Ecuadorian AAA, through the evaluation of its financial impact. It uses a descriptive methodology. The population corresponds to 7 banks with AAA rating present in the country, of these three banks are determined: Banco de Guayaquil, Produbanco and Banco del Pichincha. The results show that the ROA index maintained a constant increase from 2015 to 2019. In 2020 the ROE decreased due to the Health crisis. Guayaquil is the financial institution with the highest economic profitability in 2020 followed by Pichincha and finally Produbanco. Banco Pichincha and Guayaquil demonstrate scores of 3.3 in hiring in 2019-2020. The three banks present a solid both social and environmental commitment, as well as self-management and autonomy. All the banks stand out for their high level of sustainability in terms of voluntary association and respect for cultural identity, in addition to their solidarity economic participation, achieving perfect scores (4) on criteria such as associative accessibility and system knowledge economic and social.