Abstract
This research is part of the project "Corporate Social Responsibility in Ecuadorian savings and credit cooperatives. A multi-case analysis and proposal for the development of a cooperative education program" and examines the synergy between cooperative principles, the Sustainable Development Goals (SDGs) and the dimensions proposed for a Cooperative Social Responsibility (CSR) measurement model in Ecuador. It explores how these dimensions converge to promote ethical, sustainable and socially responsible practices, aligned with current regulatory compliance. CSR has become increasingly important in cooperatives, becoming a fundamental practice that encompasses cooperative governance, economic, social, environmental, ethical and technological dimensions. This study describes the methodological process for the validation of a CSR instrument in cooperatives, reviewed and validated by experts from Spain, Ecuador, Guatemala, Argentina and Cuba, using the Delphi method to reach a consensus on the relevance and clarity of the questionnaire items. This process ensures that the instrument is suitable for assessing CSR practices in credit unions, providing a reliable tool for the continuous improvement of their operations.
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