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Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social

Author

Listed:
  • Dolores Tous Zamora

    (Universidad de Málaga)

  • Antonio Manuel Ciruela Lorenzo

    (Universidad de Málaga)

Abstract

Companies should not carry out their business activities without considering the social and environmental impact of these activities on society, particularly when their objective is to ensure their long-term development and stability. Their commitment to these factors is evident from the values and principles of cooperative organizations and their concern for the needs and expectations of the people and society around them, which can represent an important source of competitive advantages. In this sense, one of the main tools that can be used in the management of this area is Social Balance, which draws attention to the situation and circumstances of each company to which it is applied. The main objective of this article is to provide a general model of Social Balance that may be applied to all agricultural cooperative societies.

Suggested Citation

  • Dolores Tous Zamora & Antonio Manuel Ciruela Lorenzo, 2005. "Responsabilidad social y cultura en las sociedades cooperativas agrarias. Modelo general de balance social," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 53, pages 209-240, November.
    • Handle: RePEc:cic:revcir:y:2005:i:53:p:209-240
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    File URL: http://www.ciriec-revistaeconomia.es/banco/13_Tous_y_Ciruela_53.pdf
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    Citations

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    Cited by:

    1. Bortoleto, Fabiana Cherubim & Rogerio de Moura Costa, Davi, 2012. "The Importance of Cooperatives' Corporate Social Responsibility to the Loyalty of Members," Journal of Rural Cooperation, Hebrew University, Center for Agricultural Economic Research, vol. 40(2), pages 1-20.
    2. Castilla-Polo, Francisca & Sánchez-Hernández, María Isabel & Gallardo-Vázquez, Dolores & Ruiz Rodríguez, María del Consuelo, 2016. "Diseño de un modelo de reputación para cooperativas oleícolas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 154-167.

    More about this item

    Keywords

    Social Responsibility; Social Balance; Cooperative societies; Agricultural activity.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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