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...

The creation of a social audit model applied to solidarity-based enterprises responds to underlying concern within the sector over the need for a systematic, objective and regular assessment of the social actions carried out by these organizations. The primary objectives of such a document are...

The present work has introduced the social balance concept in relation to recent and current practices. The different uses of social balance have been examined. Some British experiences have been reviewed, in particular the work of the British leader in this field, New Economics Foundation, as...

Advances in IT, changes in the organizational structures of companies, the growth of the services sector, and new forms of organising work are factors that have contributed to the growth of self-employment. In Spain individual entrepreneurs with no salaried workers account for most of the...

This paper analyses the costs associated with each type of accounting methods, i.e., joint vs. separate accounting, cooperative vs. extra-cooperative results, always keeping in mind the degree of fiscal protection of the cooperative entity. The aim is to determine the circumstances under which...

In this paper we reflect on the role of cooperative societies with regard to the new paradigm of Corporate Social Responsibility (CSR), which is to guide business management in the 21st century. Cooperative societies are companies which, owing to their idiosyncratic nature, fit the model of CSR...

The emergence of the economy of knowledge has resulted in, among other consequences, the triumph of globalization and market liberalization, the primacy of the individual as a competitive critical factor and the crisis of the relevance of financial information, its comparability and reliability....