×

Abstract

The current European and Spanish laws on public procurement procedures have expanded the possibility of reserving the management of certain public services, of a cultural, social and health nature, to non-profit entities or with more democratic and distributive structures, going more beyond the reserve already existing in previous legislation directed to centers for the insertion of the disabled people and social insertion companies. Through the legal analysis of the state laws regulating various types of Social Economy entities, specifically work cooperatives, labor companies and non-profit associations, this study shows that the requirements demanded of tenderers who wish to compete in reserved contracts in the application of 48th Additional Provision of Spanish Law 9/2017, of November 8, on Public Sector Contracts, are complied with by these and, consequently, their participation in this type of process should be facilitated.

×

How to cite this article

COMET-HERRERA, D. (2022): “The new reserve of public contracts for social, cultural and health services in Spain to work cooperatives, labor companies and non-profit associations”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 5-30. DOI: https://doi.org/10.7203/CIRIEC-E.106.20606.

×

Abstract

Direct (or low value) procurement can foster the participation of SMEs in public procurement. However, although they all come from the same Directive, a review of the national legislations shows that there is not a common model for this type of procedures. The thresholds in the national legislations vary without a visible explanation for it. To assess if countries can be grouped a hierarchical analysis was performed. Meanwhile, to research whether economic and social factor can influence the establishment of different conditions for direct public procurement in each Member State a regression model was applied. The results contradict the widely proclaimed intention of promoting SMEs in public procurement, since there is not direct relation between the percentage of SMEs in the economic fabric and the thresholds for the contracts. The limitations on direct procurement have probably more to do with cultural reasons and legislative traditions than with economic and social factors. Higher thresholds and specially the differentiation for, social services that present some Member States could be an opportunity for social entities. The legislative modifications of several countries point in the direction of favoring a minimum number of competitors. The study shows that noticeable divergences can be found in the way Member States regulate direct procurement, contrary to the convergency that can be observed generally in the field of public procurement.

×

How to cite this article

MENDOZA JIMÉNEZ, J. & HERNÁNDEZ LÓPEZ, M. (2022): “How the public sector buys small things: direct procurement in the European Union and the opportunities for the Social Economy organizations”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 31-54. DOI: https://doi.org/10.7203/CIRIEC-E.106.21517.

×

Abstract

The contribution of Basque cooperatives to their community from several viewpoints has been a clear fact for decades. Social responsibility is present in its DNA, establishing itself from its origins and, over the years, this responsibility has been adapted to the needs and demands of society. Currently, the commitment is not only limited to the environment, but also extends to environmental issues, people and communities with limited resources, the global pandemic or the Basque language, among others. Internationalization and the change of mentality in organizations has led to this responsibility being extended to adopt the form and name of Corporate Social Responsibility (CSR). Through this descriptive study and under a mixed methodology, it is analysed the relationship between cooperative principles and values and CSR to find out their conceptual differences, whether responsibility is integrated within each Mondragon company, what has been its evolution, features and carried out today and what perception the workers have about it.

×

How to cite this article

QUEREJETA AGIRRE, I. & GÓMEZ NIETO, B. (2022): “Relationship between cooperative values and CSR. Case of Mondragon Corporation”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 55-84. DOI: https://doi.org/10.7203/CIRIEC-E.106.21017.

×

Abstract

The main objective of this article is to provide an updated portrait of the Social Economy sector in Portugal. For this purpose, we first analyse how in Portugal the concept of Social Economy has been defined and delimited, particularly by legal means. The difficulties in establishing clear and unquestionable boundaries are highlighted, as well as the observation of the concept from the diversity that composes it, both in terms of guiding principles and of groups of entities that integrate this sector. Subsequently, a quantitative portrait of the Portuguese Social Economy is drawn, with the most recent data, made public in 2019 and for 2016, as a source. These data result from work done by the National Statistics Institute (INE – Statistics Portugal) through the Social Economy Satellite Account. In addition to the main general indicators of the sector (number of units, gross value added, main activities, groups of entities, total and paid employment), a specific analysis by groups of entities is also carried out. By making use of Satellite Account to draw this picture, we aim to provide conceptually structured statistical information with a form and content that may facilitate its subsequent use in the context of broader studies, both diachronic analysis as well as international comparisons.

×

How to cite this article

MONTEIRO, A.A. (2022): “The Social Economy in Portugal: legal regime and socio-economic characterization”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 85-121. DOI: https://doi.org/10.7203/CIRIEC-E.106.17514.

×

Abstract

In nonprofit organisations, a mix of financial and nonfinancial information is necessary to discharge accountability, and with this aim, social accounting emerged some years ago. Integrated reporting has been more recently developed with the aim of reporting the connections and relationships between all the factors that affect an organisation’s ability to create value over time. This paper analyses what integrated reporting can add to accountability and management in nonprofit organisations, considering that it includes performance as well as social and environmental aspects. The paper uses a case study to analyse how integrated social reporting has been implemented in some organisations and what are the particularities that must be considered to develop a model for these organisations. Semi-structured interviews with the responsible of three social organisations have been carried out to find out what improvements integrated reporting can make and what is necessary for their implementation.

×

How to cite this article

BRUSCA, I., BLASCO, P. & LABRADOR, M. (2022): “Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 123-147. DOI: https://doi.org/10.7203/CIRIEC-E.106.16926.

×

Abstract

This work is a pilot study whose aim is to analyze the social and economic return that occurs in a Labor Rehabilitation Center. This analysis is carried out following the Social Return on Investment methodology. The returns of the Labor Rehabilitation Center are analyzed, 93 people (35,5% women) and 27 family members were attended during 2017. The results indicate a return in one year of 137%, that is, 1,37€ for each euro invested. The stakeholders that return the most are the people attended (0,48€ for each euro invested), Public Administration (0,31€ for each euro invested )1 and the center’s workers (0,26€ for each euro invested). Social projects to support job placement for people with severe mental disorders are financially sustainable and social impact. Analysis of this type complements the evaluation of effectiveness and favors decision-making in public investment.

×

How to cite this article

BALLESTEROS, F., POLVORINOS, S., CEREZO, Y. & NAVARRO, D. (2022): “Economic and Social Return on Investment in a Labor Rehabilitation Center”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 149-176. DOI: https://doi.org/10.7203/CIRIEC-E.106.19183.

×

Abstract

The purpose of this paper is to analyze the fiscal incentives and public financing destined to the promotion of Workers’ Cooperatives in Mexico, as well as the participation of cooperatives in activities that may represent transgressions to the fiscal and labor laws of our country. The results show that the economic crisis of the 1980s forced a change in the economic model and cooperatives were relegated from public policies. The relationship with the State fractured again in 2013 when cooperative companies were accused of fraudulent operations to avoid paying federal taxes, as a consequence, special taxation regimes were eliminated and public financing was reduced. However, the information published by the country’s administrative authorities does not provide evidence to ensure that in the last 11 years the cooperative organizations have constituted a risk factor for federal public finances and the labor stability of workers. This research applies a mixed method, which means the combination of quantitative and qualitative research methods and techniques. In the first case, the hypothetical-deductive method is used, and in the second, grounded theory and hermeneutic triangulation. The data come from the tax agency’s web page and direct consultation with the institute responsible for providing public information to citizens.

×

How to cite this article

CARMONA, A.M., RUÍZ, A. & RAMOS, A.L. (2022): “Incentives and tax and labor risks of Workers’ Cooperatives in Mexico”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 177-198. DOI: https://doi.org/10.7203/CIRIEC-E.106.19415.

×

Abstract

Nowadays, crowdfunding has become a generally used practice to finance, among others, projects that produce a certain positive impact on society and/or the environment. These days, crowdfunding could not be understood without the expansive capacity of social networks. Thus, crowdfunding has been able to use existing strengths in social networks and in its information tools to make communication easier and exchange knowledge between project promoters and potential contributors. The objective of this article is to identify the keys to effective communication, demonstrating how platforms like crowdfunding are a source of funding for social economy projects For this, a theoretical approach is followed through the review of various bibliographic sources related to social entrepreneurship, crowdfunding, communication and social networks. Next it is highlighted which of them could be the essential communicative components, extracted from the literature, that have to be taken into account in a successful crowdfunding campaign. These essential communication components are analyzed in a campaign on the crowdfunding platform “Goteo”, to seek funding for solidarity projects to combat the effects derived from the health situation caused by the pandemic (SARS-CoV-2), in order to corroborate if the previously identified characteristics are present. In conclusion, this article aims to explore the use of communication as a strategy to obtain funds through crowdfunding and analyze how social networks can help Social Economy organizations to finance their projects through citizen participation. As well as showing the necessary efforts of these organizations to have effective communication channels to facilitate financial fundraising campaigns by establishing a valid decision process on communication and use of social networks.

×

How to cite this article

ESPINOSA, J.M., BRIONES, A.J. & HERNÁNDEZ, E. (2021): “Financing social entrepreneurship: a study of communication and the use of social networks in the ‘Goteo’ crowdfunding platform”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 199-233. DOI: https://doi.org/10.7203/CIRIEC-E.106.17819.

×

Abstract

Environmental problems are causing a shift from linear to circular economic models. In the textile industry, the development experienced from fast fashion management, has caused an increase in its waste. Consumers perceive clothes as disposable, and most of their waste is sent to the landfill. Circular systems require the collaboration of consumers for the recovery, reuse and recycling of waste. The study shows a high awareness of recycling. Textile recycling is done through selective collection programs and clothing donations to family/friends. Their sale or exchange for discounts is little used. These behaviours are carried out by individuals who differ according to their characteristics. The confusion that exists between the concepts of reuse and recycling is detected, which causes many textile wastes to end up in the dump. Two groups of citizens emerge, according to their opinions on the destination of textile waste, which are characterised by age, income and occupation.

×

How to cite this article

GRILLÓ-MÉNDEZ, A., MARZO-NAVARRO, M. & PEDRAJA-IGLESIAS, M. (2022): “Citizen participation in circular economy systems for textile waste: an initial approach”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 235-266. DOI: https://doi.org/10.7203/CIRIEC-E.106.18274.

×

Abstract

The financial crisis that began in 2008 and the appearance of numerous scandals related to the management of public funds have made transparency and accountability key issues in the study of everything that is classified as public. This has occurred in the hope that transparency would improve the information provided by public entities and serve as a barrier to fraudulent political manoeuvres, for which public budgets, among other tools, are used. Therefore, the main objective of this research is to check whether the efforts made in recent years, both at governmental and citizen level, to demand more budget transparency from public administrations have really translated into better management of public resources. For our analysis, we have selected a sample of 100 Spanish municipalities for the period 2008-2017. In view of our results, everything seems to indicate that budget transparency does have a positive influence on the management of public resources, since our models show that it is more favourable in more transparent municipalities. However, it should be noted that in some cases the estimated values, although statistically significant, are too low to infer a significant change in management, or at least not as much as we would like. Finally, it can be concluded that budget transparency is an adequate tool to achieve its intended purpose, but it needs procedural complements and, above all, human resources to make it work as well as possible in order to fulfil its mission.

×

How to cite this article

RÍOS, A.M., GUILLAMON, MD., EGEA-MARTÍNEZ, J.M. & BENITO, B. (2021): “¿Does more transparency lead to better man-agement of public resources? The example of Spanish municipalities”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 267-298. DOI: https://doi.org/10.7203/CIRIEC-E.106.18983.

×

How to cite this article

MURCIA CASTILLO, P.A. & FRANCEL-DELGADO, A.E. (2021): “Socio-spatial segregation and normative neutrality in community water management”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 299-329. DOI: https://doi.org/10.7203/CIRIEC-E.106.18154.