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La responsabilidad social de las empresas: ¿un nuevo valor para las cooperativas?

Author

Listed:
  • Adil Belhouari

    (Centre d’études Desjardins en gestion des coopératives de services financiers, HEC Montréal (Canadá))

  • Inmaculada Buendía Martínez

    (Centre d’études Desjardins en gestion des coopératives de services financiers, HEC Montréal (Canadá))

  • Marie-Josée Lapointe

    (Centre d’études Desjardins en gestion des coopératives de services financiers, HEC Montréal (Canadá))

  • Benoît Tremblay

    (Centre d’études Desjardins en gestion des coopératives de services financiers, HEC Montréal (Canadá))

Abstract

Integrating economic, social and environmental dimensions into business dynamics from the stakeholders’ point of view is becoming increasingly important as a strategic business value shared by European institutions. However, corporate social responsibility (CSR) is not a challenge for all economic organizations; for cooperatives, CSR represents an integral part of their values and the dynamics with which they operate. In the particular case of financial service cooperatives, this type of company makes it possible to prevent banking exclusion, which still exists in developed countries. This article aims, primarily, to analyze the concept of CSR from the point of view of cooperatives by studying the characteristics of social responsibility reports as instruments of measurement and communication of their behaviour in this aspect. This preliminary phase allows us to then conduct a comparative study of the social, economic and environmental results of 134 cooperative and non-cooperative financial institutions worldwide.

Suggested Citation

  • Adil Belhouari & Inmaculada Buendía Martínez & Marie-Josée Lapointe & Benoît Tremblay, 2005. "La responsabilidad social de las empresas: ¿un nuevo valor para las cooperativas?," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 191-208, November.
    • Handle: RePEc:cic:revcir:y:2005:i:53:p:191-208
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    File URL: http://www.ciriec-revistaeconomia.es/banco/12_Buendia_53.pdf
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    References listed on IDEAS

    as
    1. Roger Spear, 2001. "El balance social en la economía social. Enfoques y problemática," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 39, pages 9-24, November.
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    Cited by:

    1. Elies SEGUI-MAS & Helena-Maria BOLLAS-ARAYA & Fernando POLO-GARRIDO, 2015. "Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 363-383, June.
    2. Mozas-Moral, Adoracion & Puentes-Poyatos, Raquel & Bernal-Jurado, Enrique, 2014. "Spanish Second-Tier Cooperative Societies: An Analysis of E-Corporate Social Responsibility," Journal of Rural Cooperation, Hebrew University, Center for Agricultural Economic Research, vol. 42(1), pages 1-31.

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      Keywords

      credit unions; commercial banking; corporate social responsibility; cooperative identity; financial service cooperatives; triple bottom line; sustainable reports.;
      All these keywords.

      JEL classification:

      • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
      • G29 - Financial Economics - - Financial Institutions and Services - - - Other
      • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General

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