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Transparencia y rendición de cuentas en las Empresas de Inserción

Author

Listed:
  • Chaime Marcuello

    (Universidad de Zaragoza)

  • Ana Bellostas

    (Universidad de Zaragoza)

  • Carmen Marcuello

    (Universidad de Zaragoza)

  • José Mariano Moneva

    (Universidad de Zaragoza)

Abstract

Work integration social enterprises (WISE) are under pressure in two different regards. On the one hand, they have to participate in the market and compete with other firms, ensuring that they are sustainable in terms of prices, costs and quality. On the other hand, they endeavour to offer a means of social integration through employment. WISE must therefore show their efficiency from both an economic and a social perspective, justifying their usefulness and legitimacy to all the social actors. In order to be seen as socially legitimate they must do more than simply abide by the legal regulations; they must resort to accountability tools that provide greater transparency and responsibility than any other market entity. This paper presents an accountability model based on our experience with Aragonese WISE, theories of accountability in NPOs and a review of the Global Reporting Initiative (GRI).

Suggested Citation

  • Chaime Marcuello & Ana Bellostas & Carmen Marcuello & José Mariano Moneva, 2007. "Transparencia y rendición de cuentas en las Empresas de Inserción," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 59, pages 91-122, October.
    • Handle: RePEc:cic:revcir:y:2007:i:59:p:91-122
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    More about this item

    Keywords

    Social enterprises; transparency; social impact; accountability.;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • D71 - Microeconomics - - Analysis of Collective Decision-Making - - - Social Choice; Clubs; Committees; Associations
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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