Identification of the methodological bases for the evaluation of ecoefficiency in Cuban banking institutions

Authors

Abstract

Ecoefficiency is one of the pillars of green banking that should be implemented in the Cuban banking system to achieve the generation of more value with a decrease in environmental impact. Therefore, the design of a methodological tool for its evaluation is required. The objective of this article is to systematize the methodological antecedents that allow the identification of the methodological bases for the evaluation of eco-efficiency. A descriptive analysis of the main international and national methodologies for the evaluation of eco-efficiency in the banking system was developed with the application of the Preferred Reporting Items for Systematic reviews and Meta-Analyses method, which made possible the proposal of the methodological bases and their subsequent validation through the consensus coefficient.  

Author Biographies

Happy Salas Fuentes, Universidad de Guantánamo

Doctor en Ciencias Contables y Financieras, Universidad de Guantánamo

Osdais Iraelio Zuleta Gavilanes, Universidad de Guantánamo

Máster en Contabilidad, Universidad de Guantánamo

Judith Thomas Pérez, Sucursal 8641 Bandec Guantánamo

Máster en Contabilidad, Sucursal 8641 Bandec Guantánamo

References

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Published

09-05-2024

How to Cite

Salas Fuentes, H., Zuleta Gavilanes, O. I., & Thomas Pérez, J. (2024). Identification of the methodological bases for the evaluation of ecoefficiency in Cuban banking institutions. Cuban Magazine of Finance and Prices, 8(2), 32–46. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/04_V8N22024_HSFyOtros

Issue

Vol. 8 No. 2 (2024): abril - junio

Section

Research articles

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