Banco general as an actor of sustainable development in Panama: analysis of the integration of the sustainable development goals and sustainable finance in corporate reports (2023–2025)
DOI:
https://doi.org/10.71112/fv36x279Keywords:
sustainable development, 2030 Agenda, Sustainable Development Goals, sustainable banking, corporate social responsibilityAbstract
Sustainability has become a strategic element for financial institutions due to growing demands for transparency, corporate responsibility and contributions to sustainable development. In this context, banks have assumed a relevant role in promoting responsible economic practices and aligning their strategies with the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. The objective of this study was to analyze Banco General's role as an actor of sustainable development in Panama through the integration of SDGs, sustainable finance and corporate social responsibility in its corporate reports during the period 2023–2025. A qualitative approach based on a case study design and documentary analysis of sustainability reports and institutional documents was employed. The findings reveal a progressive incorporation of international sustainability standards as well as actions related to financial inclusion, education, environmental management, corporate governance and sustainable finance. A significant alignment with several SDGs was identified, particularly those related to quality education, gender equality, decent work and economic growth, climate action and partnerships for the goals. It is concluded that Banco General has consolidated an institutional strategy oriented toward sustainable development, positioning itself as a benchmark within the Panamanian banking sector in sustainability and social value creation.
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