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Abstract

This research reviews the evolution of the scientific, social, and political literature over the past 35 years, focusing on the challenges and obstacles that hinder the development of accurate, rigorous, and comparable statistics on the social economy. Despite significant progress made in compiling these statistics in many countries, it was not until very recently that a definition of the social economy achieved broad scientific, political, and social consensus at the international level. The research focuses on the evolution of the main theoretical approaches and delineations of the social economy sector, the statistical approaches used to measure it over the last 35 years, and the blurred boundaries of the social economy that still persist. It also proposes lines of action for the development of harmonized social economy statistics worldwide.

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MONZÓN CAMPOS, José Luis (2025): “Social Economy: statistics, concepts, and scope – three decades towards international consensus”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 17-48. DOI: https://doi.org/10.7203/CIRIEC-E.114.31344

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Abstract

The aim of this article is to provide an overview of the scientific literature focused on the government policies fostering the social economy, including cooperatives and non-profit organizations, published in recent decades. For this analysis, a research matrix with heuristic capacity is used to capture the key dimensions that characterize these policies. The concept of social economy policy is addressed, along with the rationale behind the deployment of these policies and the main policy models that have been implemented. It investigates who the actors responsible for their activation and implementation are, what the main instruments of these policies are, what governance and management models they use, what organizational and institutional adaptation of social economy policies is required, how these policies should be evaluated, what factors contribute to the success or reduce the effectiveness of these social economy policies, and the continuity of these policies over time, in particular their political and financial sustainability. Finally, in light of the research already carried out, new lines of future research are proposed.

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CHAVES-ÁVILA, Rafael (2025): “Three decades of research on social economy public policies. Further insights for government policies on cooperatives, nonprofit entities and social enterprises”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 49-83. DOI: https://doi.org/10.7203/CIRIEC-E.114.30199

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Abstract

In the last two decades, Social Economy has experienced significant growth and institutionalization, consolidating itself as a relevant field of study in academia. This article analyzes the evolution of scientific production on Social Economy in Spain through doctoral theses defended between 2003 and 2023, using the TESEO database as the primary source of information. Through a descriptive analysis, it examines temporal trends, geographic distribution, areas of knowledge, emerging topics, and the gender perspective in academic production. The results show a sustained increase in interest in the Social Economy, reflected in the growth in the number of theses defended and the thematic diversification of research. While cooperativism and non-profit organizations have been traditional subjects, new areas of study have emerged in recent years, such as social innovation and social enterprise. A heterogeneous distribution is observed among universities, with some institutions leading in scientific production and others with a specialized presence in specific topics. Furthermore, the participation of women in theses has reached parity, although their representation in research supervision still presents gender gaps. This study contributes to the understanding of the development of the Social Economy in the academic field, offering an updated overview of its evolution and providing a framework for future research in this field.

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BERNAD-MORCATE, Cristina, DÍAZ-FONCEA, Millán & MILLÁN-FRANCO, Alejandra (2025): “20 years of research in Social Economy in Spain through doctoral theses (2003-2023)”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 85-126. DOI: https://doi.org/10.7203/CIRIEC-E.114.30338

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Abstract

This article explores the social economy as an emerging field of research, emphasizing its academic and practical relevance in the current context of social, ecological, and technological transformation. It argues that the social economy represents a “third sector” between the market and the state, grounded in principles such as the primacy of the individual, democratic governance, commitment to the local environment, and the reinvestment of surpluses. From an institutional-economic perspective, it analyzes hybrid organizational forms, their contribution to collective goods, and their efficiency in contexts of market failure.

Several emerging research lines are identified: the connection between family businesses and the social economy; cooperative digital platforms in the technological era; the ecological transition; social innovation and institutional transformation; the measurement of social and environmental impact; new models of financing and impact investing; and hybrid governance. The article also highlights the potential of the social economy to address structural challenges such as population aging, rural depopulation, and sustainability.

The study underscores the need to develop rigorous impact metrics, adaptive regulatory frameworks, and models of shared governance. Ultimately, it proposes the social economy as an institutional laboratory capable of combining solidarity-based values with innovation, scalability, and territorial commitment. The article concludes that the academic development of the field requires an interdisciplinary approach that integrates theoretical frameworks, public policy, and collective action.

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HERNÁNDEZ-PERLINES, Felipe (2025): “The social economy as a form of collective entrepreneurship: historical roots, current relevance, and prospects for future research”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 127-162. DOI: https://doi.org/10.7203/CIRIEC-E.114.30419.

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Abstract

Cooperativism is a topic of growing academic interest due to its role in the competitiveness and sustainability of the agri-food sector. Over the past two decades scientific production in this field has increased significantly, reflecting concerns about its impact on the economy, governance, and innovation. In this context, this study analyzes the evolution of research on agri-food cooperatives between 2005 and 2024, considering articles published by authors affiliated with institutions in the European Union (EU). However, the cooperatives studied come from various regions of the world.

Through a bibliometric analysis in the Web of Science (WOS), 292 articles were selected from an initial total of 652, using impact criteria. Subsequently, the Latent Dirichlet Allocation (LDA) model, supported by artificial intelligence, was employed to identify thematic trends and research patterns, with a qualitative analysis.

The findings show a steady growth in the publication of articles, with a concentration in journals specializing in agricultural economics and cooperativism. Key research areas identified include governance and social capital, sustainability and social responsibility, innovation and digitalization, economic performance and profitability, and new cooperative business models.

It is concluded that research on agri-food cooperatives continues to expand and is increasingly aligned with the needs of digital transformation and sustainability in an international context. Furthermore, emerging research lines include the impact of new technologies on cooperative management or the role of cooperatives in resilience to economic and climate crises. These findings can guide future research and public policies in order to strengthen agri-food cooperativism globally.

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JULIÁ-IGUAL, Juan F., LÓPEZ-BECERRA, Erasmo I. & MELIÁ-MARTÍ, Elena (2025): “Agri-food cooperatives in the European scientific literature in the period 2005-2024”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 163-196. DOI: https://doi.org/10.7203/CIRIEC-E.114.30373

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Abstract

The growing urgency of global sustainability challenges, intensified by climate disasters and socio-economic disruptions, highlights the need for financial systems that integrate ethical principles and societal goals. Credit cooperatives and ethical financial institutions are emerging as key players in aligning financial activities with the Sustainable Development Goals (SDGs). Existing literature explores sustainable finance methodologies, innovative regulatory frameworks, and financial instruments like impact investing. However, the potential of credit cooperatives and digital finance in fostering sustainable development remains underexplored. This study analyses the intersection of sustainable finance and credit cooperatives, emphasising their role in advancing resilience, inclusivity, and sustainability within financial ecosystems. Using a qualitative approach, the study reviews recent literature, policies, and case studies to identify trends, challenges, and opportunities in social finance and credit cooperatives. It evaluates regulatory innovations, digital finance advancements, and innovative financial instruments to propose actionable recommendations to policy makers and practioners. The objective is to provide insights into how sustainable finance models and credit cooperatives can bridge the gap between financial and social impact while fostering public policies that promote equity and innovation. Sustainable finance offers transformative potential for addressing global challenges. Credit cooperatives and technological advancements like blockchain and adaptive regulations can drive financial inclusion and sustainability. Future research should focus on empirical validation, hybrid financial instruments, and standardised impact metrics to enhance the scalability and effectiveness of sustainable finance initiatives.

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CARRASCO MONTEAGUDO, Inmaculada, Dahbi, Fatima, FLOREANI, Josanco & PETRACCI, Barbara (2025): “Exploring the Future of Social Economy in the Financial Sector: Sustainable Finance and Credit Cooperatives”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 197-221. DOI: https://doi.org/10.7203/CIRIEC-E.114.30289

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This study analyses the current state of research on sustainability in the Social Economy, identifying trends and future lines of research. Through a systematic literature review protocol, it examines how companies and entities in this sector contribute to sustainable development, highlighting their alignment with the Sustainable Development Goals (SDGs). The results show that, although the Social Economy has been internationally recognised as a key model for sustainable development, scientific production in this field is still limited. It highlights the need to strengthen collaborative networks between researchers and entities in the sector to improve its visibility and accountability. The study concludes that sustainability is no longer optional for companies, but a condition to comply with regulations and improve their competitiveness. However, a crucial question arises: if the Social Economy loses its differentiation in a context where all enterprises seek to align themselves with sustainability, will it be able to maintain its distinctive essence?

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MOZAS-MORAL, Adoración, PUENTES-POYATOS, Raquel & BERNAL-JURADO, Enrique (2025): “State of research on sustainability in the Social Economy: Trends and research lines”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 223-253. DOI: https://doi.org/10.7203/CIRIEC-E.114.30336

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Abstract

Social impact is inherent to any economic activity. However, only in the social economy was it considered intentional, while in the capitalist economy it was assumed to be a by-product of the orthodox model. The 2008 crisis questioned the automatic alignment between benefits and positive social impact, and together with the concern for the environmental crisis, it promoted the concept of sustainability in its economic, environmental and social dimensions. In this context, the analysis of the social impact of organizations and projects has become highly relevant. Sustainability, however, is based on a variety of theoretical frameworks (externalities, corporate responsibility, cost-benefit analysis) and evaluation models that frequently lack integration and coherence. This article proposes an integrative framework that allows the analysis of existing impact models (Input-Output, CBA, KPI, Social Accounting, Satellite Accounts and Random Models) according to the objectives set, analyzing their main dimensions: scope, temporality, recipient, utility, creator, metric, transaction and approach. It certainly contributes not only to the theoretical understanding of the models, but can also be a starting point for companies, specifically those in the social economy, when they want to select a social impact metric, knowing its benefits and limitations, breadth and consistency.

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RETOLAZA, José Luis & SAN-JOSE, Leire (2025): “Social Impact Analysis in the Social Economy and the Future Research Agenda”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 255-286. DOI: https://doi.org/10.7203/CIRIEC-E.114.30325

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Abstract

Cooperatives are a different business entity, considered hybrid organisations that combine economic and social purposes. They are democratically managed organisations, owned by the members, who also fulfil the role of suppliers, workers, or customers. The fact that standard setters take the investor-owned firm as a model to develop accounting standards produces recurrent unfitness of these standards regarding cooperatives. We have developed a comprehensive literature review to shed light on the work done to date, detect gaps, and suggest future lines of research. Equity-liability distinction is the most studied topic, normative-critical methodology is the most applied, and many specific topics in cooperatives are unaddressed, such as business combinations, transactions with members, performance, comparative studies between countries, etc. Cooperative accounting has contributed advances to the accounting discipline, among others, showing that the concept of ownership is multidimensional and depends on the type of enterprise. It has provided methodological developments to empirically test whether the economic substance of shares is liabilities or equity, and it has shown that some decisions by accounting regulators have been ineffective.

The research is perceived as a reaction to issued accounting standards, and as such, additional research on the process of issuing accounting standards and proactive research is advocated.

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POLO-GARRIDO, Fernando & MARÍ-VIDAL, Sergio (2025): “Financial reporting for cooperatives: a literature review”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 287-324. DOI: https://doi.org/10.7203/CIRIEC-E.114.30291

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Abstract

The aim of this article is to provide a historical overview of the evolution of research on cooperativism and Social and Solidarity Economy (SSE) from a gender perspective, spanning from the 19th century to the present, and highlighting advances in both theorization and empirical evidence. It analyzes the main lines of research developed throughout this period, including the incorporation of feminist economics and the intersectional approach. The study shows that, although SSE entities have greater potential to promote gender equality compared to traditional enterprises, they continue to reproduce structural forms of inequality. Seven key thematic areas addressed in recent literature are identified, and future research directions are proposed, focusing on diversity, inclusive governance, and the structural transformation of the cooperative model.

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ARANDO, Saioa, ELIO, Eunate & MARCUELLO, Carmen (2025): “Gender Perspective in Social Economy and Cooperativism: Towards a Transformative Research Agenda”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 325-358. DOI: https://doi.org/10.7203/CIRIEC-E.114.30344

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Abstract

This paper reviews the background of historiographical production on cooperativism and the social and solidarity economy in Latin America. The aim is to review the state of the art in order to help show the trends and gaps in historical studies. The paper first reviews the different concepts involved in historical analysis: cooperatives and cooperativism, Social Economy, Solidarity Economy, and Social and Solidarity Economy. Subsequently, a detailed review of the historiographical production in Latin America, Spain, and Portugal is made. Thus, this section presents a description of the first historical studies on the cooperative sector, highlighting the work related to the creation and development of the first cooperative in England known as the Equitable Pioneers of Rochdale in 1844. At the same time, this section presents a comparative table that accounts for the main historical studies on the social economy and cooperativism in countries such as Argentina, Mexico, Colombia, Brazil and Chile, among other countries. Finally, and by way of conclusion, a summary is provided and a medium- and long-term research agenda is proposed to fill existing gaps and promote collective comparative research.

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MARTÍ, Juan Pablo; PALACIOS, Benjamín & RADRIGÁN RUBIO, Mario (2025): “Trends in research on the history of cooperativism and the social and solidarity economy in Latin America. Advances in its analysis and interpretation”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 359-382. DOI: https://doi.org/10.7203/CIRIEC-E.114.30400

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Abstract

The Social and Solidarity Economy (SSE) is conceptualized based on an accepted framework of principles observed in organizations that do not pursue the personalist profit motives characteristic of capitalist firms. The SSE encompasses legal entities, such as cooperatives and mutual societies, among others, which are categorized under various titles depending on the territorial context. (e.g., transformative economies, popular economies, among others). These titles often overlap when different entities are incorporated, complicating the aggregation of the complete set and the estimation of aggregated metrics derived from common elements, especially given their role as targets and objects of public policies.

The recognition of SSE as a comprehensive global conceptual framework facilitates the development of institutional arrangements that acknowledge and are articulated through Resolutions, Legislation, and shared supporting tools primarily promoted by the European Union and the United Nations. This, in turn, enables impact assessment with greater penetration and Satellite Account estimations, particularly when economic activities operate beyond the borders of standard System of National Accounts (SNA) frameworks.

This article proposes, from a perspective rooted in institutional economic theory and supported by Satellite Account calculations conducted in Spain and Colombia, the incorporation of three criteria to delineate the identity of organizations constitutive of the SSE: (1) the recognition of private organizations where profit-making is not prioritized for personalist purposes, (2) an intentional pursuit of social transfers in kind—both strict and expanded, and (3) the management practices based on habits and routines with collective benefits in transitioning economies.

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ALARCÓN CONDE, Miguel Ángel & ÁLVAREZ RODRÍGUEZ, Juan Fernando (2025): “Understanding the Social and Solidarity Economy through the Lens of Contemporary Institutional Economics”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 114, 383-410. DOI: https://doi.org/10.7203/CIRIEC-E.114.30402