The Social Balance: A model for the popular and solidarity economy of Ecuador

This paper shows the methodological process to create a new Social Balance (BS) model. This was prepared for the Superintendence of the Popular and Solidarity Econo-my of Ecuador (SEPS). The SEPS is an entity for the supervision and control of the Ecuadorian popular and solidarity economy (EPS). This model was created wtih a fourfold functionality: control, supervision, transparency and good government. Although it is the Law itself that requires the preparation of this type of report and its presentation to the supervisory body (SEPS).Methodologically, for its elaboration, the inductive method is combined with the deductive and the analytical one, beginning the work with an extensive bibliographical revision on the logics of operation of the social economy as a subsystem of the mixed economy, on its princi-ples, as well as on its foundations. All this enabled us to lay the theoretical foundations of the model and subsequently proceed with its development, finally obtaining a new basic Social Balance methodology.Together with the aforementioned methodological development, the article presents the model, its composition, as well as its validation through pilot tests. In addition, although it is not part of this article, for the information report, an information loading application was developed and a first request was made with the aim of raising a baseline of regulatory com-pliance in terms of social responsibility. by the supervised organizations.