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

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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)

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.

Suggested Citation

  • Francisca Castilla-Polo & M. Isabel Sánchez-Hernández, 2020. "Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets," Sustainability, MDPI, vol. 12(10), pages 1-14, May.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:10:p:4099-:d:359291
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    References listed on IDEAS

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    Cited by:

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    2. Michał Kucia & Grzegorz Hajduk & Grzegorz Mazurek & Nina Kotula, 2021. "The Implementation of New Technologies in Customer Value Management—A Sustainable Development Perspective," Sustainability, MDPI, vol. 13(2), pages 1-16, January.
    3. Colamartino, Chiara & Dipierro, Anna Rita & Toma, Pierluigi & Frittelli, Massimo, 2023. "What lies behind the success of Italian GIs products? Questioning tradition in consortia via aggregated conditional efficiency," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
    4. Monika Spychalska-Wojtkiewicz, 2020. "The Relation between Sustainable Development Trends and Customer Value Management," Sustainability, MDPI, vol. 12(14), pages 1-18, July.
    5. Indrawati Yuhertiana & Maheran Zakaria & Dwi Suhartini & Helmy Wahyu Sukiswo, 2022. "Cooperative Resilience during the Pandemic: Indonesia and Malaysia Evidence," Sustainability, MDPI, vol. 14(10), pages 1-13, May.
    6. Mozas-Moral, Adoración & Fernández-Uclés, Domingo & Medina-Viruel, Miguel Jesús & Bernal-Jurado, Enrique, 2021. "The role of the SDGs as enhancers of the performance of Spanish wine cooperatives," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    7. Castilla-Polo, Francisca & Sánchez-Hernández, M. Isabel, 2022. "International orientation: An antecedent-consequence model in Spanish agri-food cooperatives which are aware of the circular economy," Journal of Business Research, Elsevier, vol. 152(C), pages 231-241.
    8. Monika Klein & Monika Spychalska-Wojtkiewicz, 2022. "The Role of Design Management in Creation of Sustainable Business Models," Energies, MDPI, vol. 15(15), pages 1-17, July.
    9. Rafael Ziegler & Cynthia Poirier & Marie Lacasse & Evan Murray, 2023. "Circular Economy and Cooperatives—An Exploratory Survey," Sustainability, MDPI, vol. 15(3), pages 1-17, January.
    10. Sławomir Ostrowski, 2021. "Commitment Ladder in the Relationship between Service Providers and Customers as Added Value in Sustainable Services Development," Sustainability, MDPI, vol. 13(9), pages 1-20, April.
    11. Teguh Tresna Puja Asmara & Tarsisius Murwadji & Kartikasari & Anita Afriana, 2023. "Corporate Social Responsibility and Cooperatives Business Sustainability in Indonesia: Legal Perspective," Sustainability, MDPI, vol. 15(7), pages 1-23, March.

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