The Social Efficiency for Sustainability: European Cooperative Banking Analysis

This paper seeks to establish the relationship between economic efficiency and social efficiency to analyze the sustainability of banking in Europe. The type-effect has been analyzed, as stakeholder value bankscooperatives and saving banksshould not be less socially and economically efficient than c...

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Detalles Bibliográficos
Autores: San José Ruiz de Aguirre, Leire, Retolaza Ávalos, José Luis, Lamarque, Eric
Tipo de recurso: artículo
Fecha de publicación:2018
País:España
Institución:Universidad del País Vasco
Repositorio:Addi. Archivo Digital para la Docencia y la Investigación
OAI Identifier:oai:addi.ehu.eus:10810/31809
Acceso en línea:http://hdl.handle.net/10810/31809
Access Level:acceso abierto
Palabra clave:stakeholder theory
sustainability
risk
social efficiency
banking
cooperative banks
Data Envelopment Analysis (DEA)
financial performance
microfinance institutions
technical efficiency
responsibility
business
mergers
sector
growth
costs
story
Descripción
Sumario:This paper seeks to establish the relationship between economic efficiency and social efficiency to analyze the sustainability of banking in Europe. The type-effect has been analyzed, as stakeholder value bankscooperatives and saving banksshould not be less socially and economically efficient than commercial banks. This European analysis was made using the Bankscope database, as it provides a unique insight into the stakeholder view that clarifies, by an analysis of two-stage boundaries, that there is no single model of social and economic efficiency according to the type of financial entity in Europe. These findings contribute to the social cost paradox and shared value perspective, and more broadly to stakeholder theory. It is established that a tradeoff between economic and social efficiency is not needed. There are different behaviors in different European countries. Moreover, our results could lead to the development of social indicators of the sustainability aspects of organizations without resorting to traditional accounting.