The cooperative economic groups and the problem of the quantification of the social economy entities

The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of it...

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Autor principal: Deolinda Meira
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ES
Publicado: AECOOP Escuela de Estudios Cooperativos 2019
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Acceso en línea:https://doaj.org/article/94aea7297488478087f15d75974b3e0e
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spelling oai:doaj.org-article:94aea7297488478087f15d75974b3e0e2021-11-12T13:14:39ZThe cooperative economic groups and the problem of the quantification of the social economy entities10.5209/REVE.635621135-66181885-8031https://doaj.org/article/94aea7297488478087f15d75974b3e0e2019-05-01T00:00:00Zhttps://revistas.ucm.es/index.php/REVE/article/view/63562https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031 The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon. Deolinda MeiraAECOOP Escuela de Estudios CooperativosarticleCooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 131 (2019)
institution DOAJ
collection DOAJ
language EN
ES
topic Cooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account.
Economics as a science
HB71-74
spellingShingle Cooperative group; Commercial companies; Indirect mutuality; Social economy; Guiding principles; Satellite Account.
Economics as a science
HB71-74
Deolinda Meira
The cooperative economic groups and the problem of the quantification of the social economy entities
description The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon.
format article
author Deolinda Meira
author_facet Deolinda Meira
author_sort Deolinda Meira
title The cooperative economic groups and the problem of the quantification of the social economy entities
title_short The cooperative economic groups and the problem of the quantification of the social economy entities
title_full The cooperative economic groups and the problem of the quantification of the social economy entities
title_fullStr The cooperative economic groups and the problem of the quantification of the social economy entities
title_full_unstemmed The cooperative economic groups and the problem of the quantification of the social economy entities
title_sort cooperative economic groups and the problem of the quantification of the social economy entities
publisher AECOOP Escuela de Estudios Cooperativos
publishDate 2019
url https://doaj.org/article/94aea7297488478087f15d75974b3e0e
work_keys_str_mv AT deolindameira thecooperativeeconomicgroupsandtheproblemofthequantificationofthesocialeconomyentities
AT deolindameira cooperativeeconomicgroupsandtheproblemofthequantificationofthesocialeconomyentities
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