La institucionalización de los criterios sociales en el sector bancario. El concepto de banca social: Un análisis cualitativo comparado (QCA)

Yolanda Cotelo Ouréns

doi:10.3989/arbor.2025.813.2904

Autores/as

Yolanda Cotelo Ouréns Universidade da Coruña https://orcid.org/0000-0002-5683-6689

DOI:

https://doi.org/10.3989/arbor.2025.813.2904

Palabras clave:

banca social, sostenibilidad, inclusión financiera, institucionalización, QCA

Resumen

Este artículo contribuye a clarificar el concepto de banca social mediante el análisis de las diferentes formas en que los criterios sociales y sostenibles se institucionalizan en las organizaciones bancarias. Su principal contribución consiste en la novedosa priorización de sus determinantes, a través de la identificación de las características necesarias y suficientes que definen la banca social. Con este objetivo, elabora una articulación de aproximaciones que aborda sus raíces, desarrollo y evolución para seguidamente, examinar sus características específicas y operacionalizar estas en dimensiones: triple objetivo (social, ambiental y económico), economía social, inclusión, gobernanza y practica bancaria. A través de un análisis cualitativo comparado analiza los reportes no financieros de 19 entidades bancarias españolas en el año 2022, cuyos resultados revelan configuraciones alternativas equivalentes de estas dimensiones. Dichas configuraciones se conforman por las dimensiones triple objetivo y gobernanza participativa, combinadas alternativamente con práctica bancaria con criterio o inclusión financiera o economía social. Concluye que diferentes combinaciones de dimensiones conducen a institucionalizaciones alternativas de criterios sociales y sostenibles, determinando empíricamente que la diversidad terminológica albergada alrededor de la banca social refiere a distintas configuraciones de un mismo fenómeno bancario social.

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