Objetivo: Analizar el aporte que realizan los Corresponsales No bancarios (CNB) a la inclusión financiera (InF), considerando las diferentes dimensiones. Método: Estudio de tipo analítico observacional bajo la metodología de encuestas y entrevistas llevadas a cabo en una zona de la población rural aplicada tanto a usuarios como a CNB. Resultados: Los principales hallazgos evidenciaron que los servicios financieros ofrecidos por los CNB reflejan características de acceso, aunque exteriorizando riesgos de liquidez; y por parte de la población objetivo refleja un uso limitado especialmente por la desconfianza y los costos transaccionales. Discusiones: No es del todo claro que la estrategia de los CNB sea la única que se deba impulsar para obtener mayor inclusión financiera en la población desatendida. Los CNB están siendo utilizados en su mayor parte como recaudadores de pagos a empresas públicas y privadas. Conclusiones: Los servicios más utilizados en los CNB no implican la inclusión de la población desatendida. Por otro lado, los servicios como apertura de cuentas básicas, depósitos y retiros relacionados, se sujetan a tarifas que deben ser pagadas por los usuarios y que no diferencian de las tarifas de los servicios de los canales tradicionales de la banca.

Gonzalez develops an innovative model that considers different management stages of mutual fund companies, overcoming the traditional dispute between the different approaches used in banking and insurance research.

Climate change and net zero are expected to have a significant impact on eco-nomic activity in developing countries, and thus, on the financial cash flow of organizations. In this paper, we propose a procedure for assessing the financial impact of climate change on organizational cash flow in developing countries. Our study contributes to the research on scenario-based climate change impact analysis. The applied research design is exploratory and mainly qualitative, constructing financial impact scenarios combined with narratives to determine the impact of climate change on individual cash flow line items. The narra-tives rationalize cash flow variations and enrich the estimates by adding expert knowledge, in the form of financial micro-stories and descriptions to the pro-posed procedure. We present a hypothetical citrus farming company in a de-veloping country to demonstrate the application of the proposed measurement procedure. The results obtained suggest that (1) the procedure is practical be-cause financial cash flows are known and widely used in financial analysis and because they can be implemented in a spreadsheet; that (2) the procedure pro-vides flexibility because it can be adapted to suit the specific needs of different companies, depending on a selected climate change scenario, the company’s exposure to climate change, its resilience and vulnerability; (3) that the prac-tice of thinking in terms of financial worst-case, base-case and best-case sce-narios, which reflect different levels of uncertainty, helps to model the finan-cial impacts of climate change and provides a forward-looking perspective on how much a company’s cash flow could change.