Social disclosures in cooperatives evolution and present situation

In the area of Social Responsibility (SR) cooperative societies are based on an advantage against other companies. The parallelism of cooperatives principles and values and the concept SR, leads us to consider features of this type of social action such as cooperatives, the SRCoop. We will focus on...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Francisca Castilla Polo, Dolores Gallardo Vázquez
Formato: article
Lenguaje:EN
ES
Publicado: AECOOP Escuela de Estudios Cooperativos 2014
Materias:
GRI
Acceso en línea:https://doaj.org/article/bebaf2d0c4c94497967cb0087be15896
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
Descripción
Sumario:In the area of Social Responsibility (SR) cooperative societies are based on an advantage against other companies. The parallelism of cooperatives principles and values and the concept SR, leads us to consider features of this type of social action such as cooperatives, the SRCoop. We will focus on it but more specifically in social disclosure or communication of the social dimension of theses companies to discuss both the substance or justification for its being reason as how to implement it. We will especially review the diagrams and models of most commonly used reports, analyzing both those can be classified as pioneers, the Cooperative Balance, as the most recent or current, ESR COOP and the Global Reporting Initiative Social Economy.