Evaluation of the inclusion of social and environmental aspects in the Provincial Directorate of Bandec Guantanamo

Authors

  • Osdais Iraelio Zuleta Gavilanes University of Guantanamo
  • Happy Salas Fuentes University of Guantanamo

Keywords:

sustainability, financial system, banking institutions

Abstract

The inclusion of sustainability criteria in the functioning of Cuban banking institutions is becoming more relevant every day. Based on this, the financial system in Cuba adapts to this new way of understanding the economy to respond to the continuous changes demanded by the environment. The main objective of this article is to evaluate through a diagnosis the status of the inclusion of social and environmental aspects in the Provincial Directorate of the Bank of Credit and Commerce of Guantanamo. The results obtained based on the application of a set of techniques, which allowed the characterization and identification of the insufficiencies that exist in the institution for the introduction of social and environmental aspects in its operations.

Author Biographies

Osdais Iraelio Zuleta Gavilanes, University of Guantanamo

Máster en Contabilidad y graduado en Licenciatura en Contabilidad y Finanzas. Profesor de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Ha publicado artículos como resultado de investigaciones realizadas, y participado en diferentes eventos científicos internacionales, nacionales, provinciales y municipales. Obtuvo el Premio Nacional de Contabilidad ¨Abel Santa María Cuadrado¨, y el Premio de la Academia de Ciencias de Cuba 2020.

Happy Salas Fuentes, University of Guantanamo

Doctor en Ciencias Contables y Financieras Máster en Gestión Ambiental y graduado en Licenciatura en Contabilidad y Finanzas. Profesor de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Especialista del Grupo de Gestión de Proyectos Internacionales de la Dirección de Relaciones Internacionales. Ha publicado artículos como resultado de investigaciones realizadas, y participado en diferentes eventos científicos internacionales, nacionales, provinciales y municipales. Obtuvo el Premio Nacional de Contabilidad ¨Abel Santa María Cuadrado¨, y el Premio de la Academia de Ciencias de Cuba 2020. Es miembro activo de la Asociación Nacional de Economistas y Contadores de Cuba.

References

Arias, R. M. L y Ramos, L. E. (2019):La banca y el desarrollo sostenible: una perspectiva cubana. Primera parte. COFINHABANA, [S.l.], n. 2, july 2019. ISSN 2073-6061. Disponible en: http://www.cofinhab.uh.cu/index.php/RCCF/article/view/365

León, J. y S. Pons (2014):Sistema financiero en Cuba: premisas para su contribución al desarrollo económico, en Colectivo de autores, Economía cubana: transformaciones y desafíos, Ciencias Sociales, La Habana, pp. 56-87.

Martínez, P. V. A y Gómez, V. M. (2015):La Contabilidad y los conflictos ambientales en el Sistema Financiero: estudio de caso en el sector bancario argentino. Cuad. Contab. / Bogotá, Colombia, 16 (41): 281-306.

PNUMA - CAF (2020):Cómo los bancos de América Latina y el Caribe incorporan el cambio climático en su gestión de riesgos. Copyright © Programa de las Naciones Unidas para el Medio Ambiente, 2020.

Ponce, M. (2018):El financiamiento sostenible, una realidad en Latam. https://www.forbes.com.mx/el-financiamiento-sostenible-una-realidad-en-latam

Ramírez, B. O. (2021):Integración de las actividades medioambientales en el sistema contable de la Dirección Provincial de Bandec Guantánamo. Tesis de Maestría. Universidad de Guantánamo, Cuba.

Salas, F. H.; Zuleta, G. O. I. y Thomas, P. J. (2020):Reconocimiento de las actividades ambientales en el sistema de información contable en las sucursales del Bandec Guantánamo.Revista Cubana de Ciencias Económicas EKOTEMAS, Vol. 6 No. 1 enero-junio 2020.

Thomas, P. J.; Salas, F. H. y Zequeira, Á. M. E. (2017): Evaluación de la ecoeficiencia en instituciones bancarias cubana.Revista electrónica “Revista Caribeña de las Ciencias Sociales”, (ISSN: 2254-7630).

Vázquez, J. (2013).Guía de estudio de Teoría bancaria, Tecnológico Euroamericano, Guayaquil.

Zuleta, G. O. I; Salas, F. H. y Tomas, P. J. (2020):Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo. Revista Cubana de Finanzas y Precios, 4 (1), 10-31.

Downloads

Published

01-05-2022

How to Cite

Zuleta Gavilanes, O. I., & Salas Fuentes, H. (2022). Evaluation of the inclusion of social and environmental aspects in the Provincial Directorate of Bandec Guantanamo. Cuban Magazine of Finance and Prices, 6(1), 36–50. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/05_V6N12022_OIZGyHSF

Issue

Vol. 6 No. 1 (2022): enero - marzo

Section

Research articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

  • Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages ​​and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.

The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:

  • Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
  • Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
  • Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
  • Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
  • Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.

Most read articles by the same author(s)