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Intro
Contents
Introduction
Chapter 1
The Standardization and Disclosure of Socially Responsible Information with Particular Reference to Social Economy Companies
Abstract
Introduction
Cooperative Principles and a Governance Model Based on CSR
The Cooperative Society as an Associative Figure with Its Own Characteristics
The Cooperative Principles as an Archetype of Business Management Models Based on CSR
Disclosure of Information in Social Economy Companies
Standardization of CSR
CSR Project: COOP
Content Proposal for a Social Balance Applicable for Basque Cooperatives
Guide for the Elaboration of Sustainability Reports. GRI
Integrated Report
Royal Decree Law 18/2017
Assurance in the Sustainability Reports
Assurance Standards in the Sustainability Models
The ISAE 3000 (by the IAASB )
AA1000AS (AccountAbility)
GRI 4
Conclusion
References
Chapter 2
Corporate Social Responsibility of Social Economy Enterprises: A European Perspective
Abstract
Corporate Social Responsibility and Social Economy
Models and Practices of CSR in the Member States of the European Union
Social Economy Companies in Europe: Situation, Demography and Associates Employment
Conclusion
Annex
References
Chapter 3
State and Multilateral Corporate Organizations and Social Responsibility
Abstract
Introduction
Corporate Development
Sustainability and Responsibility
The Multilateral Organization
The State through the Society
Conclusion
References
Chapter 4
The Role of Ethics and Cooperative Values and New Entrepreneurial Cooperative Forms in Securing the Mutual Aims and Social Responsibility for All Stakeholders
Abstract
Introduction
The Historical Origins
The 1995 Statement on the Cooperative Identity.

The Evolution of the Cooperative Form towards a Social Aim and Multi-Stakeholder Structures
The Pioneering Italian Case
A Brief International Overview
Community Cooperatives
Conclusion
References
Chapter 5
Does Gender Contribute to the Governance of Firms and Corporate Performance? A Study within the Banking Sector of the Social Economy
Abstract
Introduction
Theoretical Framework and Investigation Hypotheses
Selection and Description of the Variable Used
Empirical Analysis and Methodology
Results and Discussion
Conclusion
Annex
Acknowledgments
References
Chapter 6
Influence of Absorptive Capacity on the Performance of Agri-food Cooperatives
Abstract
Introduction
Theoretical Framework
Material and Methods
Sample
Mesures of Variables
Absorptive Capacity
Performance
Data Analysis
Results
Conclusion
References
Chapter 7
Paraíso Extremo Tourist Development as a Socially Responsible Generator of Wealth for the Municipality of San Miguel de la Sierra
Abstract
Introduction
Context on the Study
Nature Tourism
San Miguel de la Sierra
Characteristics of the Paraíso Extremo Tourist Development
Conceptualization
Local Development
Tourism and Sustainable Tourism
Carrying Capacity
Nature Trails
Review of the Literature
Methodology
Findings
Physical Carrying Capacity
Real Carrying Capacity
Social Correction Factor (socCF):
Erosion Factor (eroCF)
Precipitation Factor (preCF)
Brightness Factor (sunCF)
Waterlogging Factor (watCF)
Effective Carrying Capacity (ECC)
Conclusion and Recommendations
References
Chapter 8
Social Economy and Corporate Social Responsibility: A Competitiveness Factor of the Tourist Offer of Mérida (Venezuela)
Abstract
Introduction.

Social Economy and Corporate Social Responsibility Factors of Competitiveness
The Social Economy and Corporate Social Responsibility in Tourism
Tourist Activity in the State of Mérida (Venezuela)
Tourism Supply System in the State of Mérida (Venezuela)
Norms and Incentives of the CSR in the Venezuelan Tourist Activity
CSR Initiatives in the Tourist Supply System in MÉrida, in Regards to Its Competitiveness
Conclusion
Annex
References
About the Editors
Index
Blank Page.

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