Methodology for the integral management of risks and insurance with a cooperative social management approach

Abstract

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.