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El balance social en las cooperativas y mutuales


  • Arturo Octavio Ravina

    () (Instituto Argentino de Investigaciones de Economía Social (IAIES))


The present paper has two main aims: firstly, to establish a conception of social balance in co-operatives and mutual benefit societies as an instrument for reporting their non-strictly economic-financial activities, and a classification of such an instrument. Secondly, to present a summary of the results of research work focused on this topic by the Instituto Argentino de Investigaciones en Economía Social (IAIES). This work examined the fulfillment of certain co-operative principles in a sample of Argentinean co-operatives and promoted the institutional use of the Co-operative Social Balance.

Suggested Citation

  • Arturo Octavio Ravina, 2001. "El balance social en las cooperativas y mutuales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 39, pages 189-200, November.
  • Handle: RePEc:cic:revcir:y:2001:i:39:p:189-200

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    More about this item


    Co-operative Social Audit; co-operative societies; Argentina.;

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility


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