Abstract
Credit unions in Latin America play an important role in the financial system, making a significant contribution to the achievement of the Sustainable Development Goals (SDGs) through their focus on financial inclusion, sustainability, and economic resilience. Assessing the social responsibility of these cooperatives ensures ethical, sustainable operations that benefit the population. Unlike traditional financial institutions, cooperatives are based on principles focused on mutual benefit, democratic participation, and responsibility toward their members and the community. This critical literature review, conducted through scientific databases, synthesizes findings on social responsibility in credit unions. The financial system is relevant for global economic stability and growth, comprising institutions like credit unions that facilitate capital flow. It operates through financial instruments, intermediaries, and markets, ensuring efficient resource allocation and risk management. Effective financial management involves planning, organizing, directing, and controlling resources to achieve stability and growth, integrating social responsibility. Credit unions in Latin America highlight cooperative principles, emphasizing member service, community development, and sustainable practices over profit maximization, thereby fostering economic inclusion and ethical business practices. In conclusion, credit unions provide affordable financial services while promoting values of solidarity and equity. However, as entities directly linked to communities, it is essential for them to monitor their actions in terms of social responsibility. This is important to measure and ensure their impact on society and its context. Finally, future research should focus on balancing economic viability with social responsibility, exploring innovative models, governance frameworks, and technological impacts.
Keywords:
corporate social responsibility; financial system; sustainable finance; financial cooperatives; cooperative principles and values; social economy
Autores

Katherin Carrera Silva
Faculty of Business Administration, Escuela Superior Politécnica de Chimborazo (ESPOCH), Panamericana Sur, km 1 1/2, Riobamba EC060155, Ecuador

Olga Maritza Rodríguez Ulcuango
Faculty of Business Administration, Escuela Superior Politécnica de Chimborazo (ESPOCH), Panamericana Sur, km 1 1/2, Riobamba EC060155, Ecuador

Paula Abdo Peralta
Independent Researcher, Riobamba EC060107, Ecuador

Ángel Gerardo Castelo
Independent Researcher, Riobamba EC060107, Ecuador

Carmen Amelia Samaniego Erazo
Faculty of Business Administration, Escuela Superior Politécnica de Chimborazo (ESPOCH), Panamericana Sur, km 1 1/2, Riobamba EC060155, Ecuador

Diego Haro Ávalos
Faculty of Business Administration, Escuela Superior Politécnica de Chimborazo (ESPOCH), Panamericana Sur, km 1 1/2, Riobamba EC060155, Ecuador