The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....

The maximization of profit as the main objective of companies is being criticized from different forums, advocating for an economic system in which the achievement of social sustainability will play a leading role. In the banking sector, after the outbreak of the crisis in 2008, financial...