“Análisis de crédito mediante la aplicación de la norma "saras" en la Cooperativa De Ahorro Y Crédito Cámara de Comercio Indígena de Guamote Ltda., año 2023.”

Abstract

Savings and Credit Cooperatives are part of the Popular and Solidarity Economy and have become widely spread financial activities throughout the country. Credit facilities and low interest rates make them attractive for many investment projects, generating the risk of financing activities that affect social and environmental issues. Faced with this, the SEPS (Superintendency of Popular and Solidarity Economy) issued a Control Standard for the administration of environmental and social risk in 2020, which took two years to implement, generating an implementation problem, especially in Cooperatives of lower segments, therefore, the objective of this investigation was to determine the credit analysis process through the application of the SARAS Standard to reduce credit risk in the "Cooperativa de Ahorro y Crédito Cámara de Comercio Indígena de Guamote Ltda.", in the year 2023. The methodology had a quantitative and qualitative approach with a descriptive and exploratory design based on documentary and field research to obtain the necessary information to determine the status of application of the SARAS standard. Under this methodology, it was determined that the Cooperative has a notion of the importance and obligation to comply with the standard but at the moment it is not implemented, registering 30.81% of operations at medium risk and 2% at high social and environmental risk. It is concluded that, given the presence of risk in operations, its application is urgent and urgent, for which an implementation plan is proposed.