The cooperative economic groups and the problem of the quantification of the social economy entities

Los grupos económicos cooperativos y el reto de cuantificar las entidades de la economía social

Deolinda Meira ()
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Deolinda Meira: Politécnico do Porto/ISCAP/CEOS.PP, Portugal.

REVESCO: Revista de estudios cooperativos, 2019, issue 131, 103-124

Abstract: The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon.

Keywords: Grupo cooperativo; Sociedad mercantil; Mutualidad indirecta; Economía Social; Principios orientadores; Cuenta Satélite.; Cooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account. (search for similar items in EconPapers)
JEL-codes: K30 K49 P13 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ucm:reveco:y:2019:i:131:p:103-124

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DOI: 10.5209/REVE.63562

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