IDEAS home Printed from https://ideas.repec.org/a/eee/soceps/v100y2025ics0038012125000904.html

The Compliance Officer in Nonprofit Cooperative Societies: Validation of the figure through the Best–Worst Method

Author

Listed:
  • Ortega-Rodríguez, Cristina
  • Labella, Álvaro
  • Ruiz-Rodríguez, Ma del Consuelo

Abstract

The objective of this research is to validate the responsibilities attributable to the figure of the Compliance Officer based on the International Organization for Standardization (ISO) 37301 Standard on Compliance Management Systems. The lack of previous studies and the need of the Compliance Officer as an important figure within Nonprofit Cooperative Societies justify our interest and the timeliness of this research. Besides, Nonprofit Cooperative Societies can play a significant role in advancing the United Nations Sustainable Development Goals through their unique structure and community-focused mission. Based on ISO 37301, a total of 27 indicators have been defined and grouped into 6 blocks. In order to empirically validate the proposed indicators, a questionnaire was designed and anonymously answered by a series of expert managers in the mentioned sector in Spain. Afterward, a multi-criteria decision approach, the so-called Best-Worst Method, is applied to obtain the optimal weights of such indicators from the questionnaire answers. In the event of differences of opinions regarding the resulting weights, a consensus process based on minimum cost consensus is applied to obtain agreed weights that satisfy all the experts.

Suggested Citation

  • Ortega-Rodríguez, Cristina & Labella, Álvaro & Ruiz-Rodríguez, Ma del Consuelo, 2025. "The Compliance Officer in Nonprofit Cooperative Societies: Validation of the figure through the Best–Worst Method," Socio-Economic Planning Sciences, Elsevier, vol. 100(C).
    • Handle: RePEc:eee:soceps:v:100:y:2025:i:c:s0038012125000904
    DOI: 10.1016/j.seps.2025.102241
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0038012125000904
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.seps.2025.102241?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. Cristina López & Alessio Ishizaka & Muhammet Gul & Melih Yücesan & Daniela Valencia, 2022. "A calibrated Fuzzy Best-Worst-method to reinforce supply chain resilience during the COVID 19 pandemic," Journal of the Operational Research Society, Taylor & Francis Journals, vol. 74(9), pages 1968-1991, October.
    2. Lo, Huai-Wei & Fang, Tzu-Yi & Lin, Sheng-Wei, 2024. "Integrating technological and strategic analysis: Evaluating the key determinants of transportation sustainability in taipei Mass Rapid Transit using the Rough-Fermatean DEMATEL approach," Socio-Economic Planning Sciences, Elsevier, vol. 94(C).
    3. Zhang, Ruijuan & Dai, Ying & Yang, Fei & Ma, Zujun, 2024. "A cooperative vehicle routing problem with delivery options for simultaneous pickup and delivery services in rural areas," Socio-Economic Planning Sciences, Elsevier, vol. 93(C).
    4. Kathleen Hale, 2013. "Understanding Nonprofit Transparency: The Limits of Formal Regulation in the American Nonprofit Sector," International Review of Public Administration, Taylor & Francis Journals, vol. 18(3), pages 31-49, December.
    5. Pérez, Eduardo & Marthak, Yash V. & Méndez Mediavilla, Francis A., 2023. "Analysis and forecast of donations at domestic hunger relief organizations impacted by natural disasters," Socio-Economic Planning Sciences, Elsevier, vol. 86(C).
    6. Kheybari, Siamak & Kazemi, Mostafa & Rezaei, Jafar, 2019. "Bioethanol facility location selection using best-worst method," Applied Energy, Elsevier, vol. 242(C), pages 612-623.
    7. Rodríguez, Rosa M. & Labella, Álvaro & Nuñez-Cacho, Pedro & Molina-Moreno, Valentin & Martínez, Luis, 2022. "A comprehensive minimum cost consensus model for large scale group decision making for circular economy measurement," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    8. 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.
    9. Alexander Borda‐Rodriguez & Hazel Johnson & Linda Shaw & Sara Vicari, 2016. "What Makes Rural Co‐operatives Resilient in Developing Countries?," Journal of International Development, John Wiley & Sons, Ltd., vol. 28(1), pages 89-111, January.
    10. Chakraborty, Santonab & Ghosh, Sayantan & Sarker, Baneswar & Chakraborty, Shankar, 2020. "An integrated performance evaluation approach for the Indian international airports," Journal of Air Transport Management, Elsevier, vol. 88(C).
    11. da Silva e Souza, Geraldo & Gomes, Eliane Gonçalves, 2023. "Assessing the influence of external factors on agricultural production in Brazil," Socio-Economic Planning Sciences, Elsevier, vol. 85(C).
    12. Jana van Wyk & Riaan Rudman, 2019. "COBIT 5 compliance: best practices cognitive computing risk assessment and control checklist," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(5), pages 761-788, September.
    13. D'Amato, Alessio & Mazzanti, Massimiliano & Nicolli, Francesco & Zoli, Mariangela, 2018. "Illegal waste disposal: Enforcement actions and decentralized environmental policy," Socio-Economic Planning Sciences, Elsevier, vol. 64(C), pages 56-65.
    14. Zhang, Huanhuan & Kou, Gang & Peng, Yi, 2019. "Soft consensus cost models for group decision making and economic interpretations," European Journal of Operational Research, Elsevier, vol. 277(3), pages 964-980.
    15. Carolyn CORDERY & Bronwyn HOWELL, 2017. "Ownership, Control, Agency And Residual Claims In Healthcare: Insights On Cooperatives And Non-Profit Organizations," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 88(3), pages 403-424, September.
    16. Badri Ahmadi, Hadi & Kusi-Sarpong, Simonov & Rezaei, Jafar, 2017. "Assessing the social sustainability of supply chains using Best Worst Method," Resources, Conservation & Recycling, Elsevier, vol. 126(C), pages 99-106.
    17. Rezaei, Jafar, 2015. "Best-worst multi-criteria decision-making method," Omega, Elsevier, vol. 53(C), pages 49-57.
    18. Fathalikhani, Somayeh & Hafezalkotob, Ashkan & Soltani, Roya, 2020. "Government intervention on cooperation, competition, and coopetition of humanitarian supply chains," Socio-Economic Planning Sciences, Elsevier, vol. 69(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Feng, Jianghong & Guo, Ping & Xu, Guangyi & Xu, Gangyan & Ning, Yu, 2024. "An integrated decision framework for resilient sustainable waste electric vehicle battery recycling transfer station site selection," Applied Energy, Elsevier, vol. 373(C).
    2. Xiao-Kang Wang & Wen-Hui Hou & Chao Song & Min-Hui Deng & Yong-Yi Li & Jian-Qiang Wang, 2021. "BW-MaxEnt: A Novel MCDM Method for Limited Knowledge," Mathematics, MDPI, vol. 9(14), pages 1-17, July.
    3. Marcelo Werneck Barbosa & María de los Ángeles Raimann Pumpin & Gonzalo Vargas, 2025. "Prioritization of Water Footprint Management Practices and Their Effect on Agri-Food Firms’ Reputation and Legitimacy: A Best–Worst Method Approach," Sustainability, MDPI, vol. 17(8), pages 1-24, April.
    4. Gholamreza Haseli & Reza Sheikh & Jianqiang Wang & Hana Tomaskova & Erfan Babaee Tirkolaee, 2021. "A Novel Approach for Group Decision Making Based on the Best–Worst Method (G-BWM): Application to Supply Chain Management," Mathematics, MDPI, vol. 9(16), pages 1-20, August.
    5. Cengiz Kerem Kütahya & Bükra Doğaner Duman & Gültekin Altuntaş, 2025. "Multi-Criteria Evaluation of Transportation Management System (TMS) Software: A Bayesian Best–Worst and TOPSIS Approach," Sustainability, MDPI, vol. 17(17), pages 1-25, August.
    6. Sarfaraz Hashemkhani Zolfani & Ramin Bazrafshan & Fatih Ecer & Çağlar Karamaşa, 2022. "The Suitability-Feasibility-Acceptability Strategy Integrated with Bayesian BWM-MARCOS Methods to Determine the Optimal Lithium Battery Plant Located in South America," Mathematics, MDPI, vol. 10(14), pages 1-18, July.
    7. Vieira, Fabiana C. & Ferreira, Fernando A.F. & Govindan, Kannan & Ferreira, Neuza C.M.Q.F. & Banaitis, Audrius, 2022. "Measuring urban digitalization using cognitive mapping and the best worst method (BWM)," Technology in Society, Elsevier, vol. 71(C).
    8. Ridvan Ertugrul Yildirim & Aziz Sisman, 2025. "Spatial Decision Support for Determining Suitable Emergency Assembly Places Using GIS and MCDM Techniques," Sustainability, MDPI, vol. 17(5), pages 1-28, March.
    9. Aleksandar Aleksić & Danijela Tadić, 2023. "Industrial and Management Applications of Type-2 Multi-Attribute Decision-Making Techniques Extended with Type-2 Fuzzy Sets from 2013 to 2022," Mathematics, MDPI, vol. 11(10), pages 1-24, May.
    10. Yalcin Kavus, Bahar & Gulum Tas, Pelin & Ayyildiz, Ertugrul & Taskin, Alev, 2022. "A three-level framework to evaluate airline service quality based on interval valued neutrosophic AHP considering the new dimensions," Journal of Air Transport Management, Elsevier, vol. 99(C).
    11. Chen, Faan & Li, Yaxin & Feng, Qianqian & Dong, Zehao & Qian, Yiming & Yan, Yi & Ho, Mun S. & Ma, Qianchen & Zhang, Dashan & Jin, Yuanzhe, 2023. "Road safety performance rating through PSI-PRIDIT: A planning tool for designing policies and identifying best practices for EAS countries," Socio-Economic Planning Sciences, Elsevier, vol. 85(C).
    12. Rehman, Ubaid ur, 2025. "Evaluation and assessment of clean energy technologies: A bipolar fuzzy BWM-EDAS method for sustainable solution," Renewable Energy, Elsevier, vol. 254(C).
    13. Dragan Pamučar & Fatih Ecer & Goran Cirovic & Melfi A. Arlasheedi, 2020. "Application of Improved Best Worst Method (BWM) in Real-World Problems," Mathematics, MDPI, vol. 8(8), pages 1-19, August.
    14. Chong Li & He Huang & Ya Luo, 2022. "An Integrated Two-Dimension Linguistic Intuitionistic Fuzzy Decision-Making Approach for Unmanned Aerial Vehicle Supplier Selection," Sustainability, MDPI, vol. 14(18), pages 1-24, September.
    15. Teerasak Charoennapharat & Poti Chaopaisarn, 2022. "Factors Affecting Multimodal Transport during COVID-19: A Thai Service Provider Perspective," Sustainability, MDPI, vol. 14(8), pages 1-25, April.
    16. Himanshu Gupta & Kumar Shreshth & Manjeet Kharub & Ashwani Kumar, 2024. "Strategies to overcome challenges to smart sustainable logistics: a Bayesian-based group decision-making approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(5), pages 11743-11770, May.
    17. Kheybari, Siamak & Javdanmehr, Mahsa & Rezaie, Fariba Mahdi & Rezaei, Jafar, 2021. "Corn cultivation location selection for bioethanol production: An application of BWM and extended PROMETHEE II," Energy, Elsevier, vol. 228(C).
    18. Aditi & Devika Kannan & Jyoti Dhingra Darbari & P. C. Jha, 2023. "Sustainable supplier selection model with a trade-off between supplier development and supplier switching," Annals of Operations Research, Springer, vol. 331(1), pages 351-392, December.
    19. Md. Abdul Moktadir & Sanjoy Kumar Paul & Anil Kumar & Sunil Luthra & Syed Mithun Ali & Razia Sultana, 2023. "Strategic drivers to overcome the impacts of the COVID-19 pandemic: implications for ensuring resilience in supply chains," Operations Management Research, Springer, vol. 16(1), pages 466-488, March.
    20. Mostafaeipour, Ali & Alvandimanesh, Marzieh & Najafi, Fatemeh & Issakhov, Alibek, 2021. "Identifying challenges and barriers for development of solar energy by using fuzzy best-worst method: A case study," Energy, Elsevier, vol. 226(C).

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:soceps:v:100:y:2025:i:c:s0038012125000904. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/seps .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.