Metodología para la gestión integral de riesgos y seguros con enfoque de gestión social cooperativa

The agricultural sector in Cuba constitutes a key sector in the objectives of sustainable development; with a high degree of vulnerability in a scenario plagued by threats and risks of various types. In this context, there are still serious difficulties in agricultural organizations to implement policies to manage the risks to which they are exposed. In the basic productive organizations, as in the case of the Credit and Services Cooperatives of Consolación del Sur municipality, the risks are not managed with an integral approach. The objective of this work was to design a methodology that allows to manage all the risks that these organizations face in an integral way; core aspect within cooperative social management. During the research, it was possible to contrast the results obtained from the study of different methodologies, adjusting and validating it for the integral management of risks in the Credit and Services Cooperatives, object of study, which was based on the guidelines of the ISO 31000/2018 standard on risk management and ISO 26000 on Corporate Social Responsibility, which have in common the focus of interest group, which is expressed in the efficient and effective fulfillment of the commitment of these organizations with the whole society. The main results consisted on the design and partial validation of the methodology in the Credit and Services Cooperatives "José Hernández León" of Consolación del Sur municipality, concluding that it is flexible and has the possibility to be applied to different companies in this sector. El sector agropecuario en Cuba es considerado clave en los objetivos del desarrollo sostenible, con alto grado de vulnerabilidad en un escenario plagado de amenazas y riesgos de diversos tipos. En este contexto, aún existen serias dificultades en las organizaciones agropecuarias para implementar políticas para la gestión de los riesgos a los que se exponen. En las organizaciones productivas de base, como es el caso de las Cooperativas de Créditos y Servicios del municipio de Consolación del Sur, no se gestionan los riesgos con un enfoque integral. El objetivo de este trabajo fue diseñar una metodología que permitiera gestionar, de manera integral, todos los riesgos a los que se enfrentan dichas organizaciones; aspecto medular dentro de la gestión social cooperativa. Durante la investigación, se lograron contrastar los resultados que se obtuvieron a partir del estudio de diferentes metodologías, ajustando y validando la mi