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Responsabilidad y Balance Social hoy en día: un reto para las Cooperativas

Aitziber Mugarra Elorriaga ()
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Aitziber Mugarra Elorriaga: Universidad de Deusto

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 39, 25-50

Abstract: The present paper is based on the concept of companies’ social responsibility, from which social balance stems. A brief historical review is made of the introduction of both concepts in the entrepreneurial sphere. The year 1977 stands out as the culminating point in the first stage of development, followed by a marked deceleration in the late 80s and an evident new upsurge that has clearly begun at this turn of the century. Co-operative experiences are especially stressed throughout. After mentioning factors that reinforce the rediscovered interest in these topics, this work presents the proposal made by Alianza Cooperativa Internacional – Américas for a specific model for co-operatives, based on assessing their identity by using the co-operative principles. The set of indicators proposed in the first version in 1998 to assess the first principle is shown as an example.

Keywords: Social responsibility; social participants in the enterprise; social balance; co-operative identity; co-operative principles. (search for similar items in EconPapers)
JEL-codes: A11 M14 Z13 (search for similar items in EconPapers)
Date: 2001
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