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Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets

Francisca Castilla-Polo () and M. Isabel Sánchez-Hernández ()
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Francisca Castilla-Polo: Financial Economy and Accounting Department, School of Social and Juridical Sciences, University of Jaén, Campus Las Lagunillas, s/n, D-3, 23071 Jaén, Spain
M. Isabel Sánchez-Hernández: Business Administration and Sociology Department, School of Economics, University of Extremadura, Ave. Elvas s/n, 06006 Badajoz, Spain

Sustainability, 2020, vol. 12, issue 10, 1-14

Abstract: There is a major interest in analyzing the role of intangible assets on sustainable development, which is a topic under the auspices of the so-called 5th stage of research. Cooperatives are enterprises directly committed to sustainable development due to their dual nature–economic and social. This paper is based on a literature review and proposes a theoretical model based on intangible assets for understanding the role of cooperatives as drivers of sustainable development. The findings show that these assets are involved in regional competitiveness and especially evident when considering cooperatives. It can be concluded that, when focusing the attention on cooperatives, it is useful to use a multilevel approach (micro and macro levels) to understand the whole process of interaction between intangible assets and sustainable development. The model aims to contribute to a line of research of great potential, but is also a practical tool for reflecting on cooperativism and for government agencies.

Keywords: intangible assets; corporate social responsibility (CSR); territories; cooperatives; sustainable development (search for similar items in EconPapers)
JEL-codes: Q Q0 Q2 Q3 Q5 Q56 O13 (search for similar items in EconPapers)
Date: 2020
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