Purpose – The purpose of this paper is to address a theoretical and methodological framework to validate a model for explaining social responsibility in cooperative societies. Design/methodology/approach – A qualitative methodology based on the assessment and agreement of an expert panel has...

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...

In the past few years a growing consideration of enterprises' social role has brought public opinion, management scholars and companies themselves to give more and more attention and space to the concept of ethics. Over the decades, the doctrine has made some considerable progress in defining...

In the past few years a growing consideration of enterprises’ social role has brought public opinion, management scholars and companies themselves to give more and more attention and space to the concept of ethics. Over the decades, the doctrine has made some considerable progress in defining...

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...

In trying to understand the history of spa activities in Italy from an economic perspective, one could but acknowledge the importance of the efforts spa resorts are making today to differentiate their activities with the purpose of tackling the crisis of the sector that started in the 90’s and...

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...