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Jorge Arturo Ojeda López

La sostenibilidad financiera de las organizaciones de la sociedad civil (OSC) enfrenta desafíos crecientes en América Latina, especialmente ante la reducción de la cooperación internacional. El objetivo de este estudio fue analizar las estrategias de diversificación de ingresos y sostenibilidad institucional de la Asociación Tesãi Reka Paraguay (TRP). Se empleó un enfoque cualitativo-descriptivo, utilizando revisión documental, entrevistas semiestructuradas a 14 colaboradores y análisis FODA participativo. Los resultados muestran que el 86% de los entrevistados destacó la importancia de diversificar ingresos, mientras que el 71% subrayó la necesidad de reducir la dependencia de donantes externos. El acceso a mercados y la falta de recursos iniciales fueron identificados como barreras por el 79% y 71% de los participantes, respectivamente. Las proyecciones financieras indicaron un crecimiento sostenido, alcanzando el punto de equilibrio con 3,500 unidades vendidas en 2024. Se concluye que los modelos de empresa social fortalecen la autonomía financiera de TRP, aunque persisten retos en gestión empresarial y acceso a mercados.

The financial sustainability of civil society organizations (CSOs) faces growing challenges in Latin America, especially in the face of declining international cooperation. The objective of this study was to analyze the income diversification and institutional sustainability strategies of the Tesãi Reka Paraguay Association (TRP). A qualitative-descriptive approach was used, utilizing a document review, semi-structured interviews with 14 collaborators, and a participatory SWOT analysis. The results show that 86% of interviewees highlighted the importance of income diversification, while 71% emphasized the need to reduce dependence on external donors. Market access and lack of initial resources were identified as barriers by 79% and 71% of participants, respectively. Financial projections indicated sustained growth, reaching a break-even point with 3,500 units sold by 2024. It is concluded that social enterprise models strengthen TRP's financial autonomy, although challenges in business management and market access persist.

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Ojeda López, J. A. (2025). Empresas sociales como instrumento de sostenibilidad de organizaciones civiles. Revista Enfoques, 9(35), 213–228. https://doi.org/10.33996/revistaenfoques.v9i35.210
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