Nowadays the disclosure of information in organizations is mainly made through its web pages. However, sometimes it may not be of high quality or enough to reveal their responsibilities to its stakeholders. Under this premise, this investigation carries out the measurement of social responsibility of Ecuadorian credit unions in October 2018 by the disclosure of information in its web pages. Using the same structure of the work carried out by Navarro, Alcaraz and Ortiz (2010), indicators are established based on the Global Reporting Initiative (GRI). These are evaluated by determining both, their reliability and validity with the support of statistical tests. Through the technique of content analysis and based on the established indicators, an index that allows categorizing credit unions according to the level of social responsibility is established. It is concluded that the credit unions disclose practices related more to the economic issue than the social, therefore they would be relegating their cooperative essence, while the disclosure on environmental issues is minimal. Finally, it is determined that the credit unions of Segment 1 are those that disclose the best practices of social responsibility through their web pages.
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