Gestión, desarrollo y aplicación de la responsabilidad social en entidades de economía social: el caso de las cooperativas

This paper looks at various approaches to the attitude of organizations towards social responsibility and its economic and social implications. The article studies the aspects and determining factors that define the implementation and measurement of corporate social responsibility in different companies, particularly with regard to cooperatives. The main object of this paper is to form a specific model, based on the characteristics of Social Balance, that fits the performance of social responsibility expected of cooperatives, as these are a point of reference within social economy organizations. It also puts forward various stages of the model that are necessary when implementing a plan of action where stakeholders are involved in the process. The findings are compared with the tendencies of social responsibility in Spanish companies.