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Gestión, desarrollo y aplicación de la responsabilidad social en entidades de economía social: el caso de las cooperativas

Author

Listed:
  • Francisco Javier Pérez Sanz

    () (Universidad de Zaragoza)

  • Ana Gargallo Castel

    () (Universidad de Zaragoza)

Abstract

This paper looks at various approaches to the attitude of organizations towards social responsibility and its economic and social implications. The article studies the aspects and determining factors that define the implementation and measurement of corporate social responsibility in different companies, particularly with regard to cooperatives. The main object of this paper is to form a specific model, based on the characteristics of Social Balance, that fits the performance of social responsibility expected of cooperatives, as these are a point of reference within social economy organizations. It also puts forward various stages of the model that are necessary when implementing a plan of action where stakeholders are involved in the process. The findings are compared with the tendencies of social responsibility in Spanish companies.

Suggested Citation

  • Francisco Javier Pérez Sanz & Ana Gargallo Castel, 2005. "Gestión, desarrollo y aplicación de la responsabilidad social en entidades de economía social: el caso de las cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 305-332, November.
  • Handle: RePEc:cic:revcir:y:2005:i:53:p:305-332
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    File URL: http://www.ciriec-revistaeconomia.es/banco/17_Perez_y_Gargallo_53.pdf
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    Cited by:

    1. Alfonso Carlos Morales Gutiérrez & Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas, 2008. "Labour Managed Firms in Spain," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 62, pages 61-85, October.

    More about this item

    Keywords

    Cooperatives; Social economy; Management; Indicators; Social responsibility.;

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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