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...

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Autores principales: Francisca Castilla Polo, Dolores Gallardo Vázquez
Formato: article
Lenguaje:EN
ES
Publicado: AECOOP Escuela de Estudios Cooperativos 2014
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GRI
Acceso en línea:https://doaj.org/article/bebaf2d0c4c94497967cb0087be15896
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spelling oai:doaj.org-article:bebaf2d0c4c94497967cb0087be158962021-11-12T13:14:35ZSocial disclosures in cooperatives evolution and present situation1135-66181885-803110.5209/rev_REVE.2014.v114.44291https://doaj.org/article/bebaf2d0c4c94497967cb0087be158962014-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/44291https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031In 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.Francisca Castilla PoloDolores Gallardo VázquezAECOOP Escuela de Estudios Cooperativosarticleresponsabilidad socialcooperativasrevelación socialGRIEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 114, Iss 0, Pp 7-34 (2014)
institution DOAJ
collection DOAJ
language EN
ES
topic responsabilidad social
cooperativas
revelación social
GRI
Economics as a science
HB71-74
spellingShingle responsabilidad social
cooperativas
revelación social
GRI
Economics as a science
HB71-74
Francisca Castilla Polo
Dolores Gallardo Vázquez
Social disclosures in cooperatives evolution and present situation
description 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.
format article
author Francisca Castilla Polo
Dolores Gallardo Vázquez
author_facet Francisca Castilla Polo
Dolores Gallardo Vázquez
author_sort Francisca Castilla Polo
title Social disclosures in cooperatives evolution and present situation
title_short Social disclosures in cooperatives evolution and present situation
title_full Social disclosures in cooperatives evolution and present situation
title_fullStr Social disclosures in cooperatives evolution and present situation
title_full_unstemmed Social disclosures in cooperatives evolution and present situation
title_sort social disclosures in cooperatives evolution and present situation
publisher AECOOP Escuela de Estudios Cooperativos
publishDate 2014
url https://doaj.org/article/bebaf2d0c4c94497967cb0087be15896
work_keys_str_mv AT franciscacastillapolo socialdisclosuresincooperativesevolutionandpresentsituation
AT doloresgallardovazquez socialdisclosuresincooperativesevolutionandpresentsituation
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