La auditoría social como instrumento de posicionamiento de la economía solidaria

Maite Ruiz Roqueñi () and José Luis Retolaza ()
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Maite Ruiz Roqueñi: Facultad de Ciencias Económicas y Empresariales. Universidad del País Vasco
José Luis Retolaza: Facultad de Ciencias Económicas y Empresariales. Universidad del País Vasco

CIRIEC-España, revista de economía pública, social y cooperativa, 2005, issue 53, 285-304

Abstract: The creation of a social audit model applied to solidarity-based enterprises responds to underlying concern within the sector over the need for a systematic, objective and regular assessment of the social actions carried out by these organizations. The primary objectives of such a document are to improve these social actions and increase transparency of information. Therefore, one of the key objectives of social auditing is to provide information to be used in the organization’s internal and external communication. However, the models proposed to date, which are based on the development of a number of indicators and parameters, tend to be tailored to internal needs for information rather than considering the outside demands of Stakeholders. The following research analyses the features of each of the stakeholders as beneficiaries of information from this type of organizations, according to the general principles of communication, establishing the role that the information resulting from the social balance/audit should play within each of these groups.

Keywords: solidarity economy; social balance; social auditing; communication; positioning (search for similar items in EconPapers)
JEL-codes: L31 M14 M30 (search for similar items in EconPapers)
Date: 2005
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