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.

Sustainable tourism management for the Magical Towns - 4 Mundos Ecuador understands the particularities that cover social, cultural, economic and environmental aspects of sustainability; The essence of this model lies in the search for tangible benefits for the localities that enter and remain in the development of the tourism management model. An exhaustive bibliographical review of the program, management models already proposed, and strategic approaches were used with the purpose of accessing relevant information to determine the objective of developing a long-term sustainable tourism management model for the localities of the 4 Worlds of Ecuador that are classified as magical towns. This model constitutes a dynamic and versatile system that allows identifying the strengths, weaknesses, and conflicts of operation to make decisions focused on the sustainable development of the locality, preserving natural resources, and above all cultural ones such as gastronomy, customs, traditions, architecture, arts, clothing, and archaeological heritage.

Objetivo: el presente estudio estableció como objetivos el desarrollo de un modelo de gestión académico con aplicación de la teoría y principios del enfoque sistémico a partir de la generación de un método a aplicar; y su utilización en las áreas de la gestión académica de la Escuela Superior Politécnica de Chimborazo alineado a los Objetivos de Desarrollo Sostenible (ODS). Metodología: la metodología empleada en la investigación, de enfoque descriptivo siguió dos fases, la revisión exhaustiva de la bibliografía y documentación para la compresión y elaboración de la propuesta; y la formulación de los pasos a seguir para aplicar el enfoque sistémico en la organización objeto de estudio. Resultados: el desarrollo de la primera fase de la metodología de la investigación permitió aplicar la teoría del enfoque sistémico, desarrollando un método de aplicación con actividades a seguir para cumplir el propósito. También se obtuvo como resultado el Modelo de Gestión Académico para las áreas académicas de la Escuela Superior Politécnica de Chimborazo, con todos sus elementos como declaraciones, normativas aplicables, políticas y los subsistemas internos de Gestión con entradas, actividades y productos. Conclusiones: el estudio permitió demostrar que el enfoque sistémico es más que un principio teórico o abstracto y su empleo en una organización es posible, llegando a proponer un método de aplicación. De la misma forma se comprobó la pertinencia del método propuesto al desarrollar el Modelo de Gestión Académico para las áreas académicas de la Escuela Superior Politécnica de Chimborazo.

The European Union has been synonymous with trade or common market; however, on the local scene in Brussels, the institutions of the European Union have begun to influence the city’s business environment, conditioning or assisting the city’s development. In some areas, the presence of European institutions and their buildings has led to important social and economic changes, and the institutions have become essential elements of the local economy. For the present study, the Hotels, Restaurants and Catering (HORECA) sector are addressed as an economic actor in the economic and social dynamics and behavior, as well as the influence in the labor field. To support the analysis of this article, the bases of the work are mainly qualitative sources and, to a lesser extent, quantitative data. The main sources of information are secondary sources, such as studies and reports, written mainly by authors specialized in migration and trade issues in the European Union.

A documentary review was carried out on the production and publication of research papers related to the study of the variables International Business. The purpose of the bibliometric analysis proposed in this document was to know the main characteristics of the volume of publications registered in the Scopus database during the period 201 7-2021, achieving the identification of 76 publications in total at the Latin American level. The information provided by this platform was organized through graphs and figures categorizing the information by Year of Publication, Country of Origin, Area of Knowledge and Type of Publication. Once these characteristics have been described, the position of different authors towards the proposed theme is referenced through a qualitative analysis. Among the main findings made through this research, it is found that Brazil, with 20 publications, was the country with the highest scientific production registered in the name of authors affiliated with institutions in that country. The Area of Knowledge that made the greatest contribution to the construction of bibliographic material referring to the study of International Business and Export was Business, Administration and Accounting with 35 published documents, and the Type of Publication that was most used during the period indicated above was the Journal Article that represents 89% of the total scientific production.