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CIRIEC Nº 100 November 2020

A new post-pandemic social contract. The role of the Social Economy

Authors: Antón Costas

Keywords: Social contract, progress, democracy, Social Economy, pandemic.

DOI: 10.7203/CIRIEC-E.100.18715.

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COSTAS, A. (2020): “A new post-pandemic social contract. The role of the Social Economy”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 11-29. DOI: 10.7203/CIRIEC-E.100.18715.

From the economic to the social contribution of the Social Economy. Monetary assessment of the social value created for the Spanish economy

Authors: R. Belén Castro, Rosa Santero, M. Isabel Martínez & Paula De Diego

Keywords: Social Economy, Social Utility, Socioeconomic Impact, Social Cohesion Territorial Cohesion, Sustainable Development.

Econlit Keywords: B55, J81, P13, Q01, R11.

DOI: 10.7203/CIRIEC-E.100.18163

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Abstract

The role of the Social Economy (SE) in society is increasingly acknowledged by social agents and institutions, especially in the context of the 2030 Agenda for Sustainable Development. Commitment to SE requires the support of quantitative measurement of its contribution to society from an aggregate perspective. The difficulty in specifying it in quantitative terms is related to the assessment of the contribution of SE’s differentiating and intrinsic values. These values contribute to the fight against some structural problems that persist in modern society in terms of unemployment, inequality, territorial imbalance, environmental problems and social exclusion that surpass the economic sphere and involve the contribution to social goals, social utility and social and territorial cohesion. Our objective is an assessment in quantitative terms, including an estimation, in monetary terms, of the specific contribution of Social Market Economy (SMkE) firms to society linked to their distinctive principles, and thus their behaviour, in comparison to traditional profit-oriented firms, used as a control group. We use impact analysis techniques, with a simulation exercise, by which SMkE entities “lose” their identity and behave like profit-oriented firms. The results obtained for Spain confirm the existence of differential behaviour that generates social value in several ways. In monetary terms, in 2017, SMkEs contributed 6,229 million Euros in benefits to Spanish society that would have been lost if SMkE entities had behaved like profit-oriented firms.

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CASTRO, R.B., SANTERO, R., MARTÍNEZ, M.I. & DE DIEGO, P. (2020): “From the economic to the social contribution of the Social Economy. Monetary assessment of the social value created for the Spanish economy”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 31-65. DOI: 10.7203/CIRIEC-E.100.18163.

Second degree cooperativism and ICT adoption

Authors: Adoración Mozas Moral, Enrique Bernal Jurado, Domingo Fernández Uclés, Miguel Jesús Medina Viruel & Raquel Puentes Poyatos

Keywords: Second degree cooperativism, olive oil, innovation, training, Corporate Social Responsibility (CSR), integration, internationalization, organic production.

Econlit Keywords: M15, O32, P13.

DOI: 10.7203/CIRIEC-E.100.17712.

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MOZAS, A., BERNAL, E., FERNÁNDEZ, D., MEDINA, M. J. & PUENTES, R. (2020): “Second degree cooperativism and ICT adoption”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 67-85. DOI: 10.7203/CIRIEC-E.100.17712.

Stakeholder Accounting: towards an expanded accounting model

Authors: Edward Freeman, José Luis Retolaza & Leire San-Jose

Keywords: Stakeholders, social value, social accounting, impact, new narrative, purpose.

Econlit Keywords: M14, M41, G3.

DOI: 10.7203/CIRIEC-E.100.18962

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FREEMAN, E., RETOLAZA, J.L. & SAN-JOSE, L. (2020): “Stakeholder Accounting: towards an expanded accounting model”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 89-114. DOI: 10.7203/CIRIEC-E.100.18962.

The social value and fishermen’s guilds in the Canary Islands: an approximation through the analysis of a case

Authors: Beatriz Guzmán-Pérez, Javier Mendoza Jiménez & Mª Victoria Pérez Monteverde

Keywords: Fishermen’s Guilds, Social Value, Social Accounting, Sustainability, Canary Islands.

Econlit Keywords: B55, M40, M14, Q56, P22.

DOI: 10.7203/CIRIEC-E.100.14486

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GUZMÁN-PÉREZ, B., MENDOZA, J. & PÉREZ, M.V. (2020): “The social value and fishermen’s guilds in the Canary Islands: an approximation through the analysis of a case”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 115-153. DOI: 10.7203/CIRIEC-E.100.14486.

Quantification of Emotional Value. The case of Union of Agricultural Cooperatives of Navarra (UCAN)

Authors: Maite Ruiz-Roqueñi

Keywords: Stakeholder Theory, Stakeholder Accounting, Monetization, Social Value, Emotional Value.

Econlit Keywords: M140, P130, Q130.

DOI: 10.7203/CIRIEC-E.100.18067

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RUIZ-ROQUEÑI, M. (2020): “Quantification of Emotional Value. The case of Union of Agricultural Cooperatives of Navarra (UCAN)”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 155-175. DOI: 10.7203/CIRIEC-E.100.18067.

Determining success factors in the implementation of social accounting

Authors: Larraitz Lazkano, Ana Beraza & Leire San-Jose

Keywords: Social Accounting; Stakeholders; Social Economy; Social Value; Social Impact; Change Factors; Success; Change Theory.

Econlit Keywords: M21, M41, L31, P13, P31.

DOI: 10.7203/CIRIEC-E.100.18195

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LAZKANO, L., BERAZA, A. & SAN-JOSE, L. (2020): “Determining success factors in the implementation of social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 177-205. DOI: 10.7203/CIRIEC-E.100.18195.

Reference framework for the integration of social accounting in the strategic management of social economy enterprises

Authors: Alfonso Echanove Franco

Keywords: Social value, strategy, strategic management, social accounting, polyhedral model.

Econlit Keywords: L20, M14, M40, P41

DOI: L20, M14, M40, P41.

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ECHANOVE, A. (2020): “Reference framework for the integration of social accounting in the strategic management of social economy enterprises”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 207-237. DOI: 10.7203/CIRIEC-E.100.18118.

Improving efficiency in public procurement processes with the social accounting

Authors: Ramón Bernal Uribarrena

Keywords: Public Procurement, Social Metrics, Social Impact, Social Efficiency, Social Accounting.

Econlit Keywords: H49, M41, M48.

DOI: 10.7203/CIRIEC-E.100.18109

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BERNAL, R. (2020): “Improving efficiency in public procurement processes with the social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 239-276. DOI: 10.7203/CIRIEC-E.100.18109.

Science and technology parks: measuring their contribution to society through social accounting

Authors: Víctor Blázquez, Ricardo Aguado & José Luis Retolaza

Keywords: Social Value, Stakeholder Theory, Science and Technology Parks, Regional Development; Social Accounting.

Econlit Keywords: M41, O38, R11.

DOI: 10.7203/CIRIEC-E.100.18169

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BLÁZQUEZ, V., AGUADO, R. & RETOLAZA, J.L. (2020): “Science and technology parks: measuring their contribution to society through social accounting”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 100, 277-306. DOI: 10.7203/CIRIEC-E.100.18169.