Social balance, introduced in France by the CJDES and adapted under a specific form by the CFCA, was intended to assess socially responsible behaviour in organizations and has proven to be an instrument for managerial self-assessment in organizations. Its aim is to contribute to decision-making...

This paper is based on the fact that foundations need to end their isolation, via accountability and practising social responsibility. This task can be accomplished using the social balance, which is defined as the ideal instrument for communication between foundations and the Administrations...

The present paper is based on the concept of companies’ social responsibility, from which social balance stems. A brief historical review is made of the introduction of both concepts in the entrepreneurial sphere. The year 1977 stands out as the culminating point in the first stage of...

Corporate Social Responsibility and Sustainable Development are concepts utilized by large companies. For their part, cooperatives have often been considered the leaders in social innovation, but this temporary advantage when it comes to taking on commitments has not been carried to its ultimate...

This paper investigates the motivation behind economic behaviour in the cooperative credit movement, and some of the inherent problems. In particular, the following hypotheses are analysed: the possibility of maintaining the principles of reciprocity and participation in the case of rapid growth...

Cooperatives have proven to be a business model that has endured over time, even during the economic crisis. Even if they don’t have the scale of large companies, they manage, through their ability to adapt, to overcome challenges offered by the market they are acting. The fact that their...

The demographic change that is lived worldwide, and of particular form in Europe, as consequence of the aging of the population because of the increase of the life expectancy and the drastic reduction of the rates of fertility, has made jump the alarms because of the need to get a suitable...

In this paper, the authors analyze the importance of the continuity of business of economic entities engaged in agricultural activity in the Republic of Serbia. Since Serbia is an agricultural country with a significant share of agriculture in the domestic GDP, significant impact of agriculture...

In this paper, the authors analyze the importance of the continuity of business of economic entities engaged in agricultural activity in the Republic of Serbia. Since Serbia is an agricultural country with a significant share of agriculture in the domestic GDP, significant impact of agriculture...

The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's...