La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
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2014
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Facultad de Ciencias Económicas y Empresariales. Escuela de Estudios Cooperativos
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En el terreno de la Responsabilidad Social (RS) las sociedades cooperativas parten de una situación de ventaja frente al resto de las empresas. El paralelismo de los principios y valores cooperativos y el concepto de RS, nos lleva a plantear peculiaridades de este tipo de actuación social en cooperativas, la llamada RSCoop. Nos centraremos en ella pero de forma más específica el trabajo se orienta a la revelación social o comunicación de la dimensión social de estas empresas para analizar tanto el fondo o justificación de su razón de ser como la forma de llevarla a la práctica. Especialmente revisaremos los esquemas o modelos de informes más utilizados, analizando tanto aquellos que pueden catalogarse como pioneros, el Balance Cooperativo, como los más recientes o actuales, RSE COOP y la Guía Global Reporting Initiative de la Economía Social.
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.
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.