<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422017000401377</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2017.06.001</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El índice SEBI como medida del nivel de compromiso con los principios que definen la banca ética]]></article-title>
<article-title xml:lang="en"><![CDATA[SEBI index: Measuring the commitment to the principles of social banking]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Serrano Pérez]]></surname>
<given-names><![CDATA[María Eulalia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Extremadura  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>4</numero>
<fpage>1377</fpage>
<lpage>1392</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000401377&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000401377&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000401377&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen A raíz de la crisis financiera, la banca ética se ha convertido en un fenómeno visible que ha suscitado el interés tanto de clientes decepcionados de la banca convencional como de la comunidad científica. No obstante, la investigación en banca ética se encuentra aún en sus inicios, con muchos temas pendientes de consenso, como la propia definición o la identificación de los bancos considerados éticos. Teniendo en cuenta lo anterior, el propósito de este estudio es, en primer lugar, delimitar las características comunes a todos los bancos adscritos a este movimiento para, en la parte empírica, cuantificar el nivel de compromiso con el mismo y, de esta forma, como resultado de esa cuantificación, obtener un ranking que clasifique los bancos seleccionados según la puntuación obtenida. En cuanto a la metodología empleada, la cuantificación del nivel de compromiso con la banca ética se realiza a través de un nuevo índice denominado Social and Ethical Banking Index (SEBI), diseñado a partir de las características delimitadas en el estudio y aplicado a los bancos identificados como éticos por su pertenencia a la principal red de este tipo de banca: The Global Alliance for Banking on Values (GABV).]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract As a result of the financial crisis, ethical banking has become a visible phenomenon that has aroused the interest of those clients that are disappointed with conventional banking, as well as that of the scientific community. However, research on ethical banking has just started, with several subjects pending consensus, such as the proper definition or identification of banks considered to be ethical. In view of the above, the objective of this study is, first and foremost, to define the common characteristics of all banks affiliated to the movement; empirically, we shall quantify the level of commitment with the same and, thus, as a result of this quantification, obtain a ranking that classifies the selected banks according to the scores obtained. Regarding the methodology used, the quantification of the level of commitment with ethical banking is done through a new index called SEBI (Social and Ethical Banking Index), designed from the characteristics defined in the study and applied to the banks identified as ethical due to being a part of the main network of this type of banking: The Global Alliance for Banking on Values (GABV).]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Banca ética]]></kwd>
<kwd lng="es"><![CDATA[Banca con valores]]></kwd>
<kwd lng="es"><![CDATA[Índice SEBI]]></kwd>
<kwd lng="es"><![CDATA[Ranking de bancos éticos]]></kwd>
<kwd lng="es"><![CDATA[GABV]]></kwd>
<kwd lng="es"><![CDATA[G21]]></kwd>
<kwd lng="es"><![CDATA[M14]]></kwd>
<kwd lng="en"><![CDATA[Social banking]]></kwd>
<kwd lng="en"><![CDATA[alues based banking]]></kwd>
<kwd lng="en"><![CDATA[SEBI index]]></kwd>
<kwd lng="en"><![CDATA[Ranking of social banking]]></kwd>
<kwd lng="en"><![CDATA[GABV]]></kwd>
<kwd lng="en"><![CDATA[G21]]></kwd>
<kwd lng="en"><![CDATA[M14]]></kwd>
</kwd-group>
</article-meta>
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