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Responsabilidad social y cooperativismo. El Fondo de Educación y Promoción (FEP) como indicador social en el caso del cooperativismo de crédito/Social Responsibility and Cooperativism. The Fund for Education and Promotion (FEP) as a social indicator in the case of Cooperativist credit

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  • SERVER IZQUIERDO, RICARDO J.

    ()
    (Centro de Investigación y Especialización en Gestión de Empresas (CEGEA). Departamento de Economía y Ciencias Sociales. UNIVERSIDAD POLITÉCNICA DE VALENCIA. Facultad de Administración y Dirección de Empresas.)

  • VILLALONGA GRAÑANA, INMACULADA

    (Centro de Investigación y Especialización en Gestión de Empresas (CEGEA). Departamento de Economía y Ciencias Sociales. UNIVERSIDAD POLITÉCNICA DE VALENCIA. Facultad de Administración y Dirección de Empresas.)

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    Abstract

    La Responsabilidad Social de la Empresa (RSE) conduce a un modelo de entidad que amplía su preocupación, de forma voluntaria, aglutinando a un mismo nivel aspectos económicos, sociales y medioambientales, debiéndose considerar su introducción en las estrategias empresariales, más como una inversión que como un gasto, ya que aportará a la entidad una ventaja competitiva que asegurará su viabilidad a largo plazo ante la demanda de la sociedad de comportamientos empresariales socialmente responsables. En el presente trabajo se revisa la interrelación existente entre los postulados del comportamiento socialmente responsable y lo que se indica en los principios en los que basan su comportamiento las Sociedades Cooperativas, poniendo de manifiesto que el Fondo de Educación y Promoción, partida singular y característica de las mismas, es un indicador válido para evaluar la RSE en el cooperativismo de crédito, ya que en su aplicación se recogen los aspectos más relevantes atribuidos a un comportamiento socialmente responsable. Corporate Social Responsibility (CSR) leads to an institution model that voluntarily overspans its initial domain, binding at the same level economic, social and environmental aspects. Its introduction in business strategies must be considered more as an investment than as an expense because it will provide the organization with a competitive advantage that will ensure its long-term viability due to the increase in the demand for socially responsible corporate behaviour. This paper reviews the relationship between the socially responsible behaviour and what is stated as the guiding principles on which Cooperative Societies base their behaviour, showing that the Fund for Education and Promotion, as a characteristic budgetary item, is a valid indicator for assessing RSE in credit cooperatives, since its implementation reflects the most relevant aspects of a socially responsible behaviour.

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    Bibliographic Info

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 26 (2008)
    Issue (Month): (Abril)
    Pages: 133-158

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    Handle: RePEc:lrk:eeaart:26_1_5

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    Related research

    Keywords: Responsabilidad social; cooperativismo de crédito; desarrollo sostenible; estrategia empresarial/Social responsibility; cooperative credit; sustainable development; business strategy.;

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