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Intereses, límites y perspectivas de un nuevo instrumento de autoevaluación de las organizaciones: el balance social cooperativo


  • Michel Capron

    () (Universidad París 8)


Social balance, introduced in France by the CJDES and adapted under a specific form by the CFCA, was intended to assess socially responsible behaviour in organizations and has proven to be an instrument for managerial self-assessment in organizations. Its aim is to contribute to decision-making processes and thereby enable ongoing improvement, acting as a tool for dialogue with partner members and even as an instrument for internal stimulation. This instrument is based on a research-action methodology and has been tested in several European countries; research continues to establish a method for analyzing the results. This is an original instrument that is quite different from any other device for assessing social responsibility in companies (rating, certification, etc.), because it is intended to become part of the internal management system. As the tool is still developing, many issues and new spheres remain open for in depth examination.

Suggested Citation

  • Michel Capron, 2001. "Intereses, límites y perspectivas de un nuevo instrumento de autoevaluación de las organizaciones: el balance social cooperativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 39, pages 79-92, November.
  • Handle: RePEc:cic:revcir:y:2001:i:39:p:79-92

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    Social audit; Social balance; Assessment; Company governance; Management; Social responsibility; Social Report.;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification


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