×

Abstract

In a context of evolution in social economic policies and development within their institutional framework, this article classifies, analyzes, and compares public policies promoting cooperativism in two prominent European social economic ecosystems: Emilia Romagna and the Valencian Community. Both regions share cognitive and operational elements that drive the creation and consolidation of cooperative entities. Examining the two territories in terms of their legal frameworks, strategic areas, cooperative federations, and cooperativism promotion programs, the comparison reveals notable differences in all categories. Despite a greater legislative and budgetary effort in the Valencian Community, cooperativism in Emilia Romagna demonstrates more effective development in terms of numbers. Additionally, there is a full implementation of second-generation policy characteristics in the Valencian Community, whereas in Emilia Romagna, challenges for a complete transition are evident, such as the absence of a cooperativism promotion plan that organizes all policies in a holistic and coordinated manner. Recommendations are proposed for both territories, emphasizing the formulation of a promotion plan and the stimulation of specific support for cooperatives in Emilia Romagna, and the systematization of the evaluation of their plans in the Valencian Community.

×

How to cite this article

CATALA, B., SAVALL, T., CHAVES, R. & BASSI, A. (2024): “Public policies to promote cooperativism in the framework of social economy ecosystems. A comparative analysis in the Valencian Community and Emilia Romagna”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 5-44. DOI: https://doi.org/10.7203/CIRIEC-E.110.28266

×

Abstract

The active participation of women in Social and Solidarity Economy (SSE) entities is based on the possibility of accessing decent work, being part of projects that allow them to exercise decision-making capacity, being part of egalitarian work environments and the promotion of leadership. Given the principles and values on which it is based, different studies consider it fundamental to recognise that SSE can contribute to reversing gender inequalities at various levels, establishing a dialogue with feminist economics. The aim of this article is to review the challenges of SSE entities from a gender perspective. To this end, the main contributions and approaches of feminist economics are reviewed, the meeting spaces of the SSE and feminist economics are examined, and elements of progress to address the gender perspective in SSE entities are proposed.

×

How to cite this article

ARANDO, S., ELIO, E. & MARCUELLO, C. (2024): “A feminist analysis of the Social and Solidarity Economy: An intersection where SSE and FE converge”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 45-64. DOI: https://doi.org/10.7203/CIRIEC-E.110.27064

×

Abstract

Co-creation has emerged as an outstanding issue in today’s society. Mainly, research efforts have been conducted in business literature (particularly, following the service-dominant logic approach). However, there is a lack of theoretical and empirical studies that analyze value co-creation from the non-profit’s point of view; and, in particular, the strategy of value co-creation in collaborative relationships between non-profit organizations and companies is an under-researched topic. From the theory of psychological contracts, relational norms are considered a mechanism that promotes co-creation processes. Furthermore, the non-profit organizations have been increasingly becoming more business-like (through market orientation, venture philanthropy, corporate governance structure, entrepreneurial behavior, and professionalization) to improve the impact achieved with the development of their activities. Combining a thorough literature revision and a quantitative-based research with 205 nonprofits, The study attempts to identify to what extent the establishment of relational norms between NPOs and companies in their co-creation relationships is really conditioned by the business-like factors of the NPOs. Several implications are derived for non-profit managers, which will help them implement effective management strategies in their relationships with companies.

×

How to cite this article

DÍAZ-PERDOMO, Y. (2024): “Nonprofit organizations-business co-creation as a consequence of relational norms: Can improve it with a business-like approach?”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 65-96. DOI: https://doi.org/10.7203/CIRIEC-E.110.26173

×

Abstract

There is an abundance of literature linking cooperatives as organizations whose praxis contributes to achieving the United Nations Sustainable Development Goals. The basis of the argument focuses on the principles in which cooperativism is framed and the purpose of these business organizations. This article seeks, in a very introductory and exploratory way, to contrast the extent to which cooperatives have internalized the will to contribute to sustainable development and to what extent they apply it in practice. To this end, a survey has been carried out that has been answered by 75 of the 236 active industrial cooperatives in Catalonia and a comparative analysis has been carried out with capitalist-based companies. The results, which are indicative given the size of the sample, indicate that there is a clear conceptual alignment but that there is still a clear path to travel in practice.

×

How to cite this article

SERRANO, E., BUIL, M., MASFERRER, N. & GARAU, M. (2024): “A first approach to the adoption of the Sustainable Development Goals in industrial cooperatives in Catalonia”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 97-127. DOI: https://doi.org/10.7203/CIRIEC-E.110.24789.

×

Abstract

Agricultural cooperatives in Catalonia are characterised by their extraordinary longevity, with more than a quarter of them having reached a century of survival and operation (Socioeconòmic Review of the “Federació de Cooperatives Agràries de Catalunya”, FCAC, 2022, 2021 and 2020). Despite this durability, these organisations have been compelled to face important changes (evolution of the agricultural sector, consumer tastes’ changes, government requirements, mechanisation and modernisation of the agricultural sector), as well as to respond to structural difficulties such as farm dimensions, ageing and generational renewal, among others.

As a fundamental structure of the Social Economy, co-operatives carry out their activities under the premises of co-operative values and principles, becoming essential actors in the fulfilment of the Sustainable Development Goals (SDGs) (Villaescusa, 2019) approved within the framework of the United Nations General Assembly in September 2015. Referring to agri-food cooperatives, Mozas and Bernal (2020) highlight them as entities that constitute the backbone of the Social Economy, representing one of the basic instruments of rural development (Gallego, 2007).

The proposal we make in this paper is as follows: agricultural cooperatives’ demonstrate a longevity that requires a detailed analysis in order to determine the elements that contribute to it and that, in a tacit way, contribute to the fulfilment of some of the SDGs (4, 9, 12, 16 and 17). To achieve these research objectives, we use Bourdieu’s (1986) Theory of Capital.

×

How to cite this article

MONTEGUT, Y., COLOM, A. & PLANA-FARRAN, M. (2024): “Centennial Agricultural Cooperatives in Catalonia: Characteristics and contribution to the SDGs”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 129-161. DOI: https://doi.org/10.7203/CIRIEC-E.110.26853

×

Abstract

In recent years, two processes of monetary innovation have occurred simultaneously: the digitization of money and the rise of social currencies. These trends have been integrated and have led to the emergence of what we call digital social currencies. This paper has two objectives. On the one hand, we assess the advantages and disadvantages of a complete digitization of social currencies. While new technologies and digitization offer significant advantages for social currencies, such as the possibility of making them more far-reaching and efficient, they can also have several challenges and problems. Among the most important problems is the exclusion of use by individuals with little interest or digital skills. Focusing on this problem, in the second part of the paper we conduct a quantitative analysis, using multilevel logistic models and data from the Global Findex survey, to discern which part of the population are less susceptible to the use digital money. Knowing which population groups might be excluded from digital social currencies can be used to develop and design public policies aimed at improving financial and digital inclusion for the entire population.

×

How to cite this article

ALBERT, J.F., GÓMEZ, N. & NÁÑEZ, S.L. (2024): “Social Currencies in the Digital Era: Challenges and Opportunities”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 163-200. DOI: https://doi.org/10.7203/CIRIEC-E.110.25755

×

Abstract

Since there is no clarity on how the elements that make up knowledge management are related in the context of the solidarity economy in Latin America, the objective of the article is to analyze the interaction between the dimensions of knowledge management in savings and credit cooperatives from Barranquilla (Colombia). For this, a positivist, explanatory, cross-sectional, non-experimental, and field study was developed in the entire population. As an instrument, a Likert-type ordinal scale questionnaire was used, with five response options and a reliability of 0.95. The principal component analysis (factorial analysis) was used as a statistical tool. The results highlight that human capital presents significant burdens, both in the organizational learning factor and in that of intellectual capital; thus explaining 62.9% of knowledge management in this type of organization. Which suggests a link between both factors mediated by individuals, thus contributing to the transformation of tacit to explicit knowledge. Likewise, it is observed that managers assign greater value to technologies when they are integrated into structural capital in the form of support systems. It is concluded that, in the context of the companies studied, organizational learning constitutes a natural and systematized process that differs from KM, when leaders assume responsibility for action.

×

How to cite this article

ESCOBAR-CASTILLO, A., VELANDIA-PACHECO, G. & NAVARRO-MANOTAS, E. (2024): “Interaction between dimensions of knowledge management in savings and credit cooperatives”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 201-232. DOI: https://doi.org/10.7203/CIRIEC-E.110.22127

×

Abstract

This work analyzes the information regarding Corporate Social Responsibility (CSR) actions disclosed by provincial governments through a content analysis of their institutional websites. To achieve this, a case study of the four Galician provincial governments is conducted to check the CSR actions they report, using the 98 criteria from the Responsible Public Management Model for local governments of the International Foundation for Ibero-America of Public Administration and Policies (FIIAPP) as a reference. These criteria have been developed with a focus on the specificities of local public administrations, as opposed to those of the Global Reporting Initiative (GRI) and encompass thematic areas such as Ethics and good governance, Strategy and management, Information, Infrastructure, Employment, Environment, Society, Supply chain, Dialogue, and Socially responsible investment. The main findings of the research reveal that these entities disclose information on more than 50% of the criteria in the employed analysis model, with a particular emphasis on the areas of Infrastructure, Supply chain, and Information transparency. However, significant deficiencies have been identified in the publication of CSR information in the Strategy and Management as well as in the Ethics and Good Governance areas. This highlights the need to work towards a more comprehensive development of CSR strategies integrated into the overall corporate strategy of these organizations.

×

How to cite this article

FERNÁNDEZ-VILA, S., DOPICO-PARADA, A. & GARCÍA-PINTOS, A. (2024): “Analysis of corporate social responsibility disclosure on the websites of galician intermediate local governments”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 233-260. DOI: https://doi.org/10.7203/CIRIEC-E.110.25784

×

Abstract

With a theoretical approach to tax incentives, direct taxes and their incidence on cooperatives, it was sought to identify the current Latin American legal systems for Income Tax. Especially, the norms that include the legal figures for the release of the tax are analyzed, verifying its scope, requirements and procedures for its application. It is based on the fact that the granting of incentives is based on the principle of tax equity and on the recognition of the countries about the benefits that they contribute to social and economic development. Therefore, the research is based on theoretical guidelines on incentives and equity for cooperatives. It is recognized that the region is heterogeneous but that it shares legal similarities, which makes it possible to contrast its regulations. For this reason, the comparative method was considered suitable. With this, the particularities of the normative systems of seventeen nations were understood, through the confrontation of their tax precepts, allowing the identification of their convergences and divergences. The results show that most of the countries integrate exemptions in the various legal devices and, to a lesser extent, countries that tax cooperatives with reduced rates or tariffs were distinguished.

×

How to cite this article

LARA, G. (2024): “Income tax, tax incentives and cooperatives in Latin America”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 261-290. DOI: https://doi.org/10.7203/CIRIEC-E.110.26222

×

Abstract

The existing literature presents limited evidence of research on knowledge management in organizations within the organizations that are part of the social and solidarity economy. Thus, this study aims to examine the impact of knowledge transfer on absorptive capacity and organizational learning and, consequently, on the social performance of organizations within the social and solidarity economy of Colombia.

This study utilizes structural equation modeling to analyze the hypothesized relationships, employing a custom survey of managers and associates based on a literature review conducted among 347 members.

The findings indicate that the influence of knowledge transfer on organizational performance in the social sphere is insignificant. This result underscores the need for organizations to develop absorption capacities and adequate organizational learning strategies, which are crucial for survival and integral growth, thus strengthening the doctrine that nourishes this type of companies.

Furthermore, it adds to the body of knowledge by highlighting regional specificities that could hinder the competitiveness of companies and by presenting a quantitative methodology little used for these topics, which allows inferences about the cluster of companies in a country.

This paper contributes to theory and practice in social and solidarity economy organizations by expanding current knowledge on social performance, focusing on knowledge transfer, absorptive capacity and organizational learning.

×

How to cite this article

SILVA, A.M., SANTA, R., FAJARDO, M., CRUZ, M., ESTRADA, M., FERREIRA, D. & GÓMEZ, D. (2024): “Knowledge Management and its impact on Social Performance in Solidarity Organizations: The role of Absorptive Capacity and Organizational Learning”, CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 110, 291-319. DOI: https://doi.org/10.7203/CIRIEC-E.110.26025