El balance social en las cooperativas y mutuales

Arturo Octavio Ravina ()
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Arturo Octavio Ravina: Instituto Argentino de Investigaciones de Economía Social (IAIES)

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 39, 189-200

Abstract: The present paper has two main aims: firstly, to establish a conception of social balance in co-operatives and mutual benefit societies as an instrument for reporting their non-strictly economic-financial activities, and a classification of such an instrument. Secondly, to present a summary of the results of research work focused on this topic by the Instituto Argentino de Investigaciones en Economía Social (IAIES). This work examined the fulfillment of certain co-operative principles in a sample of Argentinean co-operatives and promoted the institutional use of the Co-operative Social Balance.

Keywords: Co-operative Social Audit; co-operative societies; Argentina. (search for similar items in EconPapers)
JEL-codes: M14 O14 P13 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2001:i:39:p:189-200

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