REVESCO. Revista de Estudios Cooperativos
type: channel
description: REVESCO. Revista de Estudios Cooperativos (ISSN-e 1885-8031) publishes original research works that help disseminate the latest contributions in terms of “Participatory Organisations” (Social Economy) and that support research in this field.
publisher: Asociación de Estudios Cooperativos (AECOOP)
language: en
publication name: REVESCO. Revista de Estudios Cooperativos
issn: 1135-6618
copyright: In order to support the global exchange of knowledge, the journal Revesco. Revista de Estudios Cooperativos is allowing unrestricted access to its content as from its publication in this electronic edition, and as such it is an open-access journal. The originals published in this journal are the property of the Complutense University of Madrid and any reproduction thereof in full or in part must cite the source. All content is distributed under a Creative Commons Attribution 4.0 use and distribution licence (CC BY 4.0). This circumstance must be expressly stated in these terms where necessary. You can view the summary and the complete legal text of the licence.
items: Digital home care platforms as entities of the social economy. A path for a regulatory proposal
items: Contribution of the Social Economy to employment quality in Galicia. A pre and post COVID-19 perspectives
items: The underutilization by the Puerto Rican Cooperative Movement of its capacities to systemically promote Intercooperation and the Social Economy under the existing public policies
items: Management and legal challenges for social entrepreneurship in Portugal
items: Paradoxes of talent in the co-operative movement: Reflections from Mondragon
items: https://revistas.ucm.es/index.php/REVE/en/article/view/108418
items: Forecasting financial distress in brazilian healthcare cooperatives: a regularized Logit approach
items: ENG The double-edged sword of social media in crowdfunding for non-profit organizations
items: The social enterprise: a contribution to its definition from the perspective of Commercial Law
items: Perceptions of social entrepreneurship among higher education students: an international perspective
items: Social entrepreneurship as a strategy for sustainable water management in informal territories: the case of San Isidro Patios, Bogotá, Colombia
items: Gender equality in digital entrepreneurship: a social and educational perspective
items: Behavior of Social Initiative Cooperatives regarding the Covid-19 pandemic
items: Visibility and operational functioning of community kitchens and their impact on food management
items: Cooperatives and rural development: A bibliometric analysis
items: Proposals for the flexibilization and modernization of regional Law 14/2006 on Cooperatives in Navarra
items: Human resources flexibility in the cooperative model
items: Evaluation of transparency and digital quality of Social Economy Chair websites in Spain
items: Analysis of business structure in the dairy sector: a comparative study by size and legal form
items: Barriers to Youth Inclusion and Digital Transformation in Guatemalan Cooperatives
items: Social enterprises: a comparative social policy instrument for promotion in Spain and Italy
items: Social bonds in the European Union: Performance and determinants in the context of Socially Responsible Investment
items: Social christianity and the social doctrine of the catholic church: cooperative law, s. XIX-XX
items: Empowerment of rural women in emerging organizational processes: the case of a coffee cooperative in Guatemala
items: Traditional, social, and sustainable student entrepreneurship in the university context - a systematic review
items: Corporate Governance in Cooperatives: a look at publications, trends, and relevance
items: Influence of the political party governing a territory in the progress of measures related to the Sustainable Development Goals. Comparative study in Spain
items: Financial inclusion and savings and loan cooperatives in Mexico
items: Success factors in management indicators for social, solidarity and sustainable social ventures
items: Collaborative Housing: a bibliometric analysis of global patterns and trends in scientific research

Digital home care platforms as entities of the social economy. A path for a regulatory proposal
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description: The sharing economy, that was born from collaborative consumption, has evolved rapidly due to the success of digital platforms, to becoming some of them large companies. To reverse this trend, it would seem necessary to promote an alternative to the nowadays mere intermediation platforms, by encouraging social economy entities to own digital platforms, especially in certain sectors as sensitive as home care services. This article, therefore, aims to propose the general outline of a specific regulation that encourages the creation of digital care platforms within the framework of the social economy. It starts by analyzing the origins of collaborative consumption, highlighting the identifying features of the true collaborative economy and the social and solidarity economy, detailing the characteristics of social economy digital platforms and especially what elements should be present in digital care platforms to be considered as third sector entities. It is also pointed out that such platforms should be owned by the working members, organized, for example, in a worker cooperative to ensure their democratic management. In addition, these entities could add value by contributing to the professionalization of caregivers, or providing complementary services to recipients, putting people at the center of the economy. The final considerations are focused on this proposal, pointing out the challenges and opportunities it entails, as well as the necessary legal reform for its implementation.
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creator: Juan Manuel Dieste Cobo
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-06-24
publication date: 2026-06-24
starting page: 1
ending page: 22
doi: 10.5209/reve.110458

Contribution of the Social Economy to employment quality in Galicia. A pre and post COVID-19 perspectives
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description: Social Economy has gained increasing relevance in the political, economic, and academic spheres by promoting a more sustainable development model aligned with the Sustainable Development Goals of the 2030 Agenda. Its principles and values seek to foster improvements in working conditions, equal opportunities, diversity, and non-discrimination. Social Economy entities are characterized by participatory management, people-centered orientation, and greater resilience during periods of crisis, making them a key pillar for more equitable and sustainable economic growth. The present study aims to analyze the contribution of Social Economy in Galicia to quality of employment, as well as to social and territorial cohesion. The case of this region is particularly relevant, as Social Economy has experienced significant growth in recent years, consolidating itself as a sector with high development potential. The study uses the 2017 and 2022 Continuous Sample of Working Lives to construct a synthetic indicator of job quality to analyze the situation of the Galician Social Economy employment before and after the COVID-19 pandemic. The results show a significant improvement in job quality, especially in rural areas and among women. Overall, Social Economy is consolidated as an essential agent in promoting decent work, labor equity, and territorial cohesion in Galicia.
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creator: Sergio Pérez Ruiz
creator: Rosa Santero-Sánchez
creator: Belén Castro Núñez
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-07-16
publication date: 2026-07-16
starting page: 1
ending page: 26
doi: 10.5209/reve.110460

The underutilization by the Puerto Rican Cooperative Movement of its capacities to systemically promote Intercooperation and the Social Economy under the existing public policies
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description: Cooperatives are required to operate in accordance with cooperative values, as expressed through the seven principles (ICA, 2015:2). To the extent that these values and principles are incorporated into national legislation, they may acquire the character of norms of mandatory compliance for cooperatives. Consequently, the juridical enforceability of the cooperative principles depends on the manner in which national legal systems adopt them and on whether they provide for legal consequences arising from their non-observance. Thus, in order to determine whether a binding obligation of compliance exists, it becomes necessary to ascertain whether domestic legal frameworks assign specific duties of compliance to the various special subjects of Cooperative Law. Several authors maintain that in those jurisdictions where national cooperative movements (NCM) are entrusted with a defined role in the governance and promotion of cooperativism—and are expressly delegated the authority to carry out such functions—these NCM should be recognized as special subjects of Cooperative Law, in addition to the traditional subjects such as the members, the cooperative entities and the specialized state agencies. In line with the foregoing, we analyze the role that cooperative law assigns to the Puerto Rican cooperative movement regarding the promotion of the Sixth Principle and the structuring of a Social Economy (SE) sector in the Caribbean country. Our review of the relevant legislation revealed that Puerto Rican law recognizes the NCM as the main actor responsible for promoting cooperativism and the SE in general, assigning it the task of turning cooperativism into a tool for advancing an alternative, fair, and balanced economic model for the country—one that is alternative to and independent from capitalist enterprise. Although public policies delegate to the NCM the role of consolidating cooperativism as a driver in the development of an autonomous SE sector and provide it with good l…
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creator: Rubén Colón Morales
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-07-13
publication date: 2026-07-13
starting page: 1
ending page: 26
doi: 10.5209/reve.110459

Management and legal challenges for social entrepreneurship in Portugal
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description: Social entrepreneurship has established itself as a relevant instrument in the response to complex social challenges, integrating innovation, social impact and economic sustainability. In Portugal, as in many other countries, this sector has grown through the creation of social purpose organisations that often operate in vulnerable contexts and with limited resources. However, social entrepreneurs face significant challenges, particularly in terms of organisational management and the adequacy of the legal framework for their initiatives. Ambiguities in the political, legal and organisational spheres lead to difficulties in carrying out their activities. This research aims to identify and analyse the main legal and management challenges faced by social entrepreneurs in Portugal. Drawing on a multidisciplinary theoretical framework that integrates the resource-based view, stakeholder theory, and legal structure analysis, the study presents a critical review of the current state of social entrepreneurship in Portugal. The literature reveals gaps in performance measurement, funding mechanisms, and the adaptability of legal forms to accommodate hybrid business models. Through the analysis of existing programmes and empirical evidence from national and international research, the article identifies the structural weaknesses of the current support ecosystem. To achieve the research goals a qualitative research methodology was adopted to conduct the study, namely the focus group. The findings point to the urgent need for reforms that enhance legal clarity, improve access to diversified funding sources, and promote capacity-building strategies tailored to the specificities of social enterprises. Emphasis is placed on the mismatch between the innovative and collective nature of social entrepreneurship and the rigidity of existing legal and financial frameworks. Furthermore, the study highlights the importance of integrating robust impact measurement practices and financial li…
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creator: Susana Bernardino
creator: Deolinda Meira
creator: Conceição Castro
creator: Raquel Pereira
creator: Cláudia Pinto
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-05-18
publication date: 2026-05-18
starting page: 1
ending page: 14
doi: 10.5209/reve.108417

Paradoxes of talent in the co-operative movement: Reflections from Mondragon
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description: This article examines the concept of talent in worker cooperatives, using the MONDRAGON Corporation as an analytical case. Drawing on paradox theory, the paper proposes an interpretation of talent as a multidimensional phenomenon marked by inherent tensions, extending linear or dichotomous approaches commonly found in mainstream talent management literature. Methodologically, the work adopts a qualitative and inductive design based on a review of academic literature and corporate documentation. The analysis positions the core tensions identified in the literature—innate/developable, exclusive/inclusive, object/subject, input/outcome and transferable/contextual—in dialogue with MONDRAGON’s cooperative principles and values,from which a set of theoretical propositions for future empirical testing is derived. The findings broaden existing debates by exploring talent in an organisational context that has received limited scholarly attention, offering insights for rethinking its meaning and management in cooperative models that integrate democratic and economic logics. Overall, the paper contributes to both academic and practical reflections on talent development within organisations committed to sustainability and participation.
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creator: Begoña Echaburu Mulet
creator: Saioa Arando Lasagabaster
creator: Eva Gallardo Gallardo
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-05-12
publication date: 2026-05-12
starting page: 1
ending page: 24
doi: 10.5209/reve.108423

https://revistas.ucm.es/index.php/REVE/en/article/view/108418
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title: Entrepreneurs' perception and its relationship with social and commercial entrepreneurial intention. The case of university students from the Faculty of Political Science and Sociology of the Complutense University of Madrid
description: This study examines the factors that influence both commercial and social entrepreneurial intentions among university students, with a particular focus on how they perceive entrepreneurs. Drawing upon the main theoretical constructs of traditional and social entrepreneurship, a Structural Equation Modeling (SEM) approach was applied to data collected from 198 students at the Faculty of Political Science and Sociology, Complutense University of Madrid. The results show that commercial entrepreneurial intention is primarily driven by individual-level factors such as entrepreneurial attitude and alertness, while social entrepreneurial intention is more strongly influenced by the entrepreneurial ecosystem and institutional support. Furthermore, students with a commercial orientation tend to hold a more favorable perception of entrepreneurs, viewing them as role models, whereas those with a social orientation adopt a more critical stance, often associating entrepreneurship with profit-driven motives. These findings underscore the importance of tailoring educational strategies and support policies to the distinct profiles of commercial and social entrepreneurs. This research contributes to a deeper understanding of the differentiated nature of entrepreneurial intentions and perceptions in the context of higher education.
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creator: Jorge Torres-Ortega
creator: Andrés Walliser Martínez
creator: Davor Ibarra-Pérez
creator: Byron Duhalde
creator: Valentina Hernández-Muñoz
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-04-30
publication date: 2026-04-30
starting page: e108418
ending page: e108418
doi: 10.5209/reve.108418

Forecasting financial distress in brazilian healthcare cooperatives: a regularized Logit approach
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description: Brazil's Supplemental Health sector includes a significant presence of health cooperatives, which account for approximately 38% of the market. These cooperatives face unique financial challenges from their regulatory complexity, mutualistic nature, and the conflict between cooperative principles and competitive pressures for economic efficiency. Despite their importance, the literature on insolvency prediction for cooperatives is scarce, largely relying on models designed for conventional firms. To fill this gap, this paper makes use of a comprehensive database from the National Supplemental Health Agency (ANS) and the Brazilian Cooperative Organization System (Sistema OCB) and employs a logistic regression with Lasso regularization to forecast financial distress in healthcare cooperatives. This approach simultaneously promotes variable selection and model regularization, while maintaining its interpretability. Overall classification performance is robust, with an accuracy of 94% and a specificity of 95%, successfully minimizing false negatives. Academically, applying Lasso regularization in this context is a significant methodological contribution, filling a literature gap by integrating advanced statistics with the unique challenges of health cooperative management. Practically, the model serves as an early warning system for managers and regulators, guiding financial strategies and risk management practices to enhance the long-term sustainability of these entities within the Brazilian healthcare system.
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creator: Thiago de Oliveira Victorino
creator: Arthur Gomes Nery
creator: Rodrigo Lima Rangel
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-04-30
publication date: 2026-04-30
starting page: e108416
ending page: e108416
doi: 10.5209/reve.108416

ENG The double-edged sword of social media in crowdfunding for non-profit organizations
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description: This study aims to analyse how social media influence the perceived legitimacy of donation-based crowdfunding campaigns carried out by non-profit organisations on digital platforms. Based on the analysis of 50 donation-based crowdfunding campaigns promoted by non-profit organisations and 199 campaigns promoted by other entities in Spain during March 2025, the results reveal that engagement on social media is one of the key determinants of fundraising success for these organisations. Instagram and Twitter/X emerge as the platforms with the greatest impact, whereas Facebook shows a lower capacity for reach and visibility. Moreover, for the use of these social networks to have an effect on fundraising levels, it is not sufficient merely to have a presence on them; rather, it is essential to generate viral content and mobilise influential characters.
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creator: Francisco José López Arceiz
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-04-27
publication date: 2026-04-27
starting page: e108422
ending page: e108422
doi: 10.5209/reve.108422

The social enterprise: a contribution to its definition from the perspective of Commercial Law
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description: For some years now, general interest and profit have converged in social enterprises. Their operating mechanism is, in principle, simple: the pursuit of social or general interest objectives without neglecting profit (at least, objective profit). However, the diversity of entities that can operate as social enterprises and doubts about their concept, among other things, make this a difficult phenomenon to define. This paper studies the phenomenon of social enterprises in order to locate them within our legal system. Two essential elements are proposed in relation to the objectives they pursue: (i.) the prioritization of a social purpose; and (ii.) the pursuit of objective (and, in some cases, subjective) profit. Moreover, this paper uses the spectrum school model to locate social enterprises. This school asserts that all entities can be placed on a spectrum with two ends. At one end are traditional non-profit entities, and at the other are traditional for-profit companies. Between these two ends are hybrid entities, including social enterprises at the center of the spectrum. Finally, some open questions are raised about the corporate governance issues that may arise when a for-profit company or, in particular, a traditional non-profit organization becomes a social enterprise, through the case of «OpenIA» and its conversion to a model that adopts a purpose formulation similar to that of social enterprises.
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creator: Ana Afonso Bellod
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-04-23
publication date: 2026-04-23
starting page: e108419
ending page: e108419
doi: 10.5209/reve.108419

Perceptions of social entrepreneurship among higher education students: an international perspective
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description: Social entrepreneurship refers to a field of action that proposes an innovative approach to solving social challenges. Although there are different interpretations of the concept, there is some consensus that the field of social entrepreneurship focuses on creating solutions to social problems through entrepreneurial strategies. Despite the growing recognition of the importance of social entrepreneurship in recent years, in-depth knowledge of the different dimensions of this concept remains limited, especially among younger people. This article aims to analyse higher education students' perceptions of social entrepreneurship from an international perspective. A quantitative methodology was employed through a questionnaire survey administered to students from various higher education institutions across different countries. A total of 434 valid responses were collected. The results indicate that the participants generally demonstrate an understanding of the core principles of social entrepreneurship, particularly its role in addressing social and environmental challenges through innovative and sustainable approaches. However, some misconceptions persist, with a proportion of students perceiving social enterprises as profit-driven businesses similar to traditional enterprises. The results also highlight the role of education in shaping students’ perceptions, as those with entrepreneurship training were more likely to accurately distinguish some distinctive characteristics of social entrepreneurship from conventional business models. These findings underscore the importance of integrating social entrepreneurship education into higher education curricula to enhance students' understanding and encourage greater engagement in entrepreneurial initiatives with a social impact.
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creator: Conceição Castro
creator: Jorge Muñoz
creator: Raquel Pereira
creator: Susana Bernardino
creator: Claudia Pinto
creator: Deolinda Meira
creator: Paloma Bel
creator: Gustavo Lejarriaga
creator: María José Vañó
creator: Mario Radrigán
creator: Luis Hernández
creator: Millán Díaz
creator: Luca Gori
creator: Paolo Addis
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-04-20
publication date: 2026-04-20
starting page: e106901
ending page: e106901
doi: 10.5209/reve.106901

Social entrepreneurship as a strategy for sustainable water management in informal territories: the case of San Isidro Patios, Bogotá, Colombia
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description: This article analyzes the design and validation of a social entrepreneurship model applied to sustainable water management in San Isidro Patios (Bogotá), an informal urban territory characterized by high hydric and social vulnerability. The study builds on theoretical frameworks of social innovation, community value creation, and technology transfer, articulated with a participatory diagnosis that revealed that 90% of households face recurrent difficulties in accessing water. The methodology combined a Sequential Exploratory Mixed Design (DEXPLOS) with the application of the Social Enterprise Model Canvas (SEMC), adapted into 14 blocks to integrate technical, social, economic, and governance criteria. The model proposed a rainwater harvesting and improvement system with four phases (collection, pre-filtration, storage, and filtration), developed with locally available low-cost materials and simple operation. In parallel, co-creation processes, dialogical training, and participatory governance were implemented through parity boards, sectoral committees, and social audits. The financial component included cross-subsidies, international cooperation, donations, and sales to local businesses, achieving a break-even point with 11 units per month. The results show significant improvements in water quality, reduction of waterborne diseases, savings of nearly 70% in water consumption, and local job creation. Likewise, community cohesion, transparency, and resilience to climate change were strengthened. The study confirms the relevance of the SEMC compared to traditional frameworks, validates social entrepreneurship as a strategy to address the water crisis in vulnerable contexts, and demonstrates the replicability of the model in alignment with the Sustainable Development Goals.
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creator: Camilo Alberto Torres Parra
creator: Yelinca Nalena Saldeño Madero
creator: Juan José Castiblanco Prieto
creator: Camila Jaramillo Monroy
creator: Alejandro Ángel Torres
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-03-26
publication date: 2026-03-26
starting page: e106337
ending page: e106337
doi: 10.5209/reve.106337

Gender equality in digital entrepreneurship: a social and educational perspective
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description: This article addresses the influence of gender on the financial performance of digital startups from a social perspective, highlighting disparities and opportunities in this sector. Through the analysis of data from the Sistema de Análisis y Balances Ibéricos (SABI) database, key indicators such as company size, profitability, leverage, and efficiency are evaluated, employing Propensity Score Matching (PSM) techniques for a fair comparison between male and female-led enterprises. The study reveals significant challenges for female entrepreneurs, especially in terms of initial company size and access to financing. Despite these obstacles, it is observed that startups led by women exhibit robust financial performance, emphasizing the importance of an approach controlled for company size and other factors. The article underscores that equitable access to financing is crucial for the development and competitiveness of women in the business arena. Beyond financial aspects, this article focuses on the need for policies and financial supports that address the gender gap in digital entrepreneurship, highlighting the vital role of the social economy in promoting gender equality. It argues for improved access to credit and fostering a supportive ecosystem that not only enhances the success of women-led businesses but also contributes to a more inclusive and equitable entrepreneurial environment. This approach reinforces the importance of the economy, from its social and educational perspective, in creating a level playing field for all entrepreneurs, regardless of gender.
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creator: Manuel M. Molina-López
creator: Encina Morales de Vega
creator: Susana González-Pérez
creator: Ricardo J. Palomo Zurdo
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-02-26
publication date: 2026-02-26
starting page: e106336
ending page: e106336
doi: 10.5209/reve.106336

Behavior of Social Initiative Cooperatives regarding the Covid-19 pandemic
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description: Social Initiative Cooperatives (SICs) are characterised by their counter-cyclical behaviour during periods of crisis; a pattern clearly reflected in the findings of this study. Despite the severity of the economic standstill and the social consequences caused by the pandemic, the number of SICs has continued to grow in recent years, demonstrating their remarkable resilience and ability to adapt to adverse circumstances. This research aims to examine how SICs responded to the challenges arising from the COVID-19 crisis. To this end, it analyses the structure of SICs in Spain in 2022 and compares it with the pre-pandemic situation in 2017. This comparative approach allows for an assessment of the pandemic’s impact across four key dimensions: cooperative density (number of entities), geographical distribution (by autonomous community), sectoral composition (based on the National Classification of Economic Activities), and organisational size (number of founding members and share capital). The study provides a novel contribution as the first systematic analysis of the pandemic’s effects on Spanish social cooperatives. Furthermore, the temporal distance from the official end of the health crisis offers a more consolidated and mature perspective, extending and complementing the insights provided by earlier research conducted during the pandemic itself.
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creator: Elvira Plana Royo
creator: Millán Díaz Foncea
creator: Cristina Bernad Morcate
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-02-12
publication date: 2026-02-12
starting page: e106335
ending page: e106335
doi: 10.5209/reve.106335

Visibility and operational functioning of community kitchens and their impact on food management
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description: Community kitchens are vital for ensuring food security among vulnerable populations. This study analyzes their strategic, operational, and commercial management, focusing on organizational structure, food distribution, outreach, and community impact. Using a mixed-methods approach, surveys and interviews were conducted with administrators from 18 community kitchens in Quito. The analysis explored the relationship between strategic planning and daily operations. Kitchens were categorized into four management models: non-profits, community-led, government-run, and hybrid entities. Results show that effective planning enhances internal processes and service quality. A gender-based role distribution was evident: women mainly handle administration and service, while men are more involved in kitchen tasks. This reflects training gaps, especially in customer service, highlighting the need for improved capacity-building programs. For communication and promotion, kitchens use a mix of digital tools and grassroots methods to engage beneficiaries and attract resources. Their sustainability depends on self-management, donations, and partnerships with private companies, schools, and government agencies. In conclusion, aligning strategy with operations, enhancing training, promoting gender equity, and adopting digital tools are key to improving the effectiveness and sustainability of community kitchens in Quito.
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creator: María de Lourdes Larrea Paredes
creator: Diego Salazar
creator: Oscar Santacoloma Pérez
creator: Daniel Fierro Mosquera
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-01-27
publication date: 2026-01-27
starting page: e106334
ending page: e106334
doi: 10.5209/reve.106334

Cooperatives and rural development: A bibliometric analysis
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description: Cooperatives catalyze rural development by supporting economic inclusivity, social cohesion, and sustainable livelihoods. Even though cooperative models receive attention, this research interest originates within the bibliography. Bibliometric analysis looks at trends, seminal contributions, and policy-related thematic changes. However, systematic appraisal of the academic literature is still lagging in the field of cooperatives and rural development. This study analyzed trends and citation impact using data from the Scopus database. For citation analysis, co-authorship networks, and keyword mapping, VOSviewer and Biblioshiny were applied. The outcomes showed the most influential authors, journals, institutions, the main themes dominating the research, and emerging areas. The results further depicted cooperatives as responsive institutions in the process of governance reform, inclusive finance, sustainability, and rural empowerment, with new areas of interest in grassroots innovations, rural tourism, and institutional transformation. Increasing collaboration is also evident across continents, including North America, Asia, and Europe. The paper provides a comprehensive overview of cooperatives and rural development research, helping to develop cooperative models, inform policymaking, and foster cross-regional collaboration.
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creator: Melvin Sarsale
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-01-12
publication date: 2026-01-12
starting page: e106331
ending page: e106331
doi: 10.5209/reve.106331

Proposals for the flexibilization and modernization of regional Law 14/2006 on Cooperatives in Navarra
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description: Based on the desirability of regulating a flexible type of cooperative society, in which the autonomy of the members' will takes centre stage provided that it does not conflict with the values and mandate contained in the cooperative principles, this article aims to propose a legislative reform to make the Navarre Cooperatives Act more flexible and modern. In our view, the reform should focus on the configuration of new organisational and economic regimes. With regard to the organisational regime, the new model involves limiting the decision-making power of the general assembly and making the regulation of the administration system more flexible, as well as abolishing the intervention body. For its part, the proposal for the new economic regime model is based on a system of joint accounting of results, the relaxation of the legal treatment of the mandatory reserve fund and the clear determination of the limited liability of members for corporate debts. We understand that only on the basis of these considerations can cooperatives be established that are socially oriented, subject to their specific principles and purposes, and, moreover, attractive to members, efficient in business terms and in tune with the times.
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creator: Enrique Gadea Soler
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2025-12-19
publication date: 2025-12-19
starting page: e106333
ending page: e106333
doi: 10.5209/reve.106333

Human resources flexibility in the cooperative model
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description: This study analyses the impact of human resource management (HRM) practices on employee flexibility in cooperatives in the social economy sector in Spain. It is based on the theoretical assumption that the skills, abilities and attitudes of human capital constitute an essential strategic resource for organisations to be able to adapt quickly to changing and highly demanding contexts. In this sense, labour flexibility—understood as the ability of workers to take on diverse roles and adapt to dynamic environments—is a key element in driving innovation, continuous improvement and strategic reorientation. Empirical analysis, based on a sample of 124 cooperatives and developed using partial least squares structural equation modelling (PLS-SEM), confirms a positive and significant relationship between HRM practices and employee flexibility, reinforcing the importance of investing in active skills development policies. These results are contextualised in a scenario of profound labour transformation, intensified by digitalization and globalisation, which have accelerated the need for more resilient and adaptive organisations. The unique role of cooperatives as organisational environments is also noteworthy. Due to their participatory nature and focus on the common good, they are particularly well positioned to promote inclusive, sustainable and solidarity-based development models, in line with the strategic objectives of the European and global economy.
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creator: Antonio González Rojas
creator: Francisco Rincon-Roldan
rights: Copyright (c) 2026 REVESCO. Revista de Estudios Cooperativos
date: 2026-01-08
publication date: 2026-01-08
starting page: e106332
ending page: e106332
doi: 10.5209/reve.106332

Evaluation of transparency and digital quality of Social Economy Chair websites in Spain
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description: Digital communication has become a strategic priority for higher education institutions, particularly for university chairs dedicated to the field of social economy. This article evaluates the quality, transparency, accessibility, loading speed, and navigability of the websites belonging to Spanish university chairs focused on social economy. Using a custom index based on international standards, the study assesses factors such as content quality, digital accessibility, and user engagement. The analysis of the sixteen Spanish university chairs associated with social economy (CIRIEC, 2022) reveals significant disparities in their digital presence strategies. Of these, only nine have a functional website; four lack any digital presence, and three provide only a basic informational section within their host university’s main website. This uneven distribution highlights varying levels of digital maturity and institutional commitment to the visibility and public projection of these academic structures.
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creator: Ramón Sanguino Galván
creator: Oscar Rodrigo González López
creator: Ascensión Barroso Martínez
creator: María Buenadicha Mateos
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-12-12
publication date: 2025-12-12
starting page: e106330
ending page: e106330
doi: 10.5209/reve.106330

Analysis of business structure in the dairy sector: a comparative study by size and legal form
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description: The Spanish dairy sector holds strategic importance within the agri-food system due to its economic significance, strong social roots, and contribution to public health and well-being. This study analyzes the business structure of dairy farms in Spain, assessing the relationship between farm size and economic performance based on indicators such as profitability, liquidity, and indebtedness. It also examines the impact of legal form, distinguishing between social economy entities (Cooperatives and Agricultural Transformation Societies – SATs) and commercial companies (public limited companies – S.A. and limited liability companies – S.L.), as well as the influence of livestock type (cattle, sheep, and goats). The aim is to identify more efficient management models and support the development of public policies that promote the sustainability and competitiveness of the sector.
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creator: Javier Iturrioz del Campo
creator: Cristina Isabel Dopacio
creator: Ricardo Palomo Zurdo
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-12-02
publication date: 2025-12-02
starting page: e105456
ending page: e105456
doi: 10.5209/reve.105456

Barriers to Youth Inclusion and Digital Transformation in Guatemalan Cooperatives
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description: The article explores the problem of low youth participation in Guatemalan cooperatives and how this situation limits the capacity of cooperatives to innovate, digitize and contribute to inclusive economic development. The research is based on a mixed methodology that combines 395 structured surveys, aimed at analyzing aspects such as digitalization, barriers and opportunities within cooperativism: along with 11 in-depth interviews with leaders and young cooperative members to delve deeper into their perceptions and expectations. It is complemented by a binary logit model and a χ² test that contrast the relationship between ICT use and active youth participation. The results show that, although cooperatives are perceived as instruments for community development, youth feel disconnected from them due to their traditional image and the lack of training programs and opportunities in rural areas. The lack of knowledge about the cooperative model and its benefits constitutes an important barrier to the inclusion of young people. However, it is observed that those cooperatives that have implemented digital technologies are able to attract more young talent, underlining the importance of digitalization in the modernization of the cooperative sector. Digital transformation is shown to be an essential element that positively helps to increase youth participation in the cooperative. The study concludes that it is essential to develop training and digitalization strategies to promote youth inclusion. Proposals such as the implementation of training programs, specific incentives, scholarships, school exchanges and job boards have the potential to capture the interest of young people. These initiatives can not only strengthen cooperativism but also turn it into an engine of youth employment and inclusive economic development in Guatemala, contributing to reducing youth unemployment and promoting more equitable economic growth.
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creator: Belén Alejandra Cárdenas Zamora
creator: Sergio Luis Náñez Alonso
creator: Noelia Muñoz del Nogal
creator: Enrique Sánchez Solano
creator: Francisco Salinas Ramos
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-11-25
publication date: 2025-11-25
starting page: e105454
ending page: e105454
doi: 10.5209/reve.105454

Social enterprises: a comparative social policy instrument for promotion in Spain and Italy
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description: The economy in this era of global peculiarities represents the main focus of attention of people, organizations and countries, mainly due to the social effects that are related to the quality of life that generates integral well-being for human beings. All socioeconomic theorists link businesses to the generation of goods, services, and social development. This premise gave rise to the concept known as the "social economy," which is based on the use of production factors with an emphasis on social factors. That is, for economic organizations, the rationale is profitability, and for social organizations, the rationale is group coordination to resolve community problems. The objective is to assess the role of social enterprises as a social policy instrument in the development of the 2030 Agenda. The research uses a qualitative approach with an analytical method to compare measures to promote social enterprises in Spain and Italy. The main result was the verification of the prominent role of social enterprises as an instrument for the implementation of social policies in Spain and Italy. The conclusion is highlighted by the need to lead emerging economies in achieving the highest standards of economic performance, seeking to provide their populations with the well-deserved well-being economy contemplated in the SDGs of the 2030 Agenda, and by emphasizing that social enterprises represent an ideal instrument for combating poverty and social inequalities.
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creator: Agnese Carla Fersini
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-11-11
publication date: 2025-11-11
starting page: e104781
ending page: e104781
doi: 10.5209/reve.104781

Social bonds in the European Union: Performance and determinants in the context of Socially Responsible Investment
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description: In recent years, the European Union (EU) has become the main market for GSS+ bonds (green, social, sustainable, and sustainability-linked). Among them, social bonds have established themselves as a fundamental instrument for financing projects aimed at achieving the Sustainable Development Goals (SDGs), as well as other support programs such as those launched following the 2020 health crisis. In the EU, the development of a Social Taxonomy is still pending, with the aim of facilitating the flow of funds toward socially sustainable activities, while also avoiding the risks related to social washing. This paper, which aims to contribute to the scarce academic literature on social bonds, analyzes issuances carried out in the EU between 2017 and 2024, in order to determine the existence of a social premium in the secondary market, as well as its determining factors. Among the findings of this research, it is noteworthy that, for certain issuers, social bonds exhibit lower yields than conventional bonds. Among the determinants of these differences, the positive influence of the issuer’s credit rating stands out, although the sustainability score penalizes them. The results have implications for regulators, issuers, investors, and also for organizations that are part of the Social Economy, given the importance of financing for the latter.
subject: Articles
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creator: Javier García-Escobar
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-10-30
publication date: 2025-10-30
starting page: e105455
ending page: e105455
doi: 10.5209/reve.105455

Social christianity and the social doctrine of the catholic church: cooperative law, s. XIX-XX
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description: Cooperativism emerged in Europe in the late 18th century as a collective response by the working class to the abuses of industrial capitalism, gaining momentum with milestones such as the Rochdale Cooperative (1844) and the founding of the International Cooperative Alliance (ICA) in 1895. This article examines the decisive -though underexplored- role of social Christianity and the Catholic Church in spreading the cooperative model and its legal institutionalization in key countries like England and Germany. Special attention is given to the Spanish case, where the first general cooperative law was not enacted until 1931, despite efforts by Krausism and social Catholicism to promote cooperative legislation since the late 19th century. Through a historical analysis, the study highlights how Christian movements -both Protestant and Catholic-drove pioneering initiatives in France, England, and Germany, while their influence in Spain was delayed, linked to social Catholicism and figures such as the Jesuit Antonio Vicent. Additionally, it explores the shift in Catholic doctrine with the encyclicals Rerum Novarum (1891) and Quadragesimo Anno (1931), which legitimized workers' associations and critiqued economic liberalism, laying moral foundations for the welfare state. The study reveals how social Christianity and the Catholic Church were highly influential agents in the global expansion of cooperativism and its legal framework, combining pragmatic reformism with ethical principles.
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creator: Yolanda Blasco Gil
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-10-14
publication date: 2025-10-14
starting page: e104786
ending page: e104786
doi: 10.5209/reve.104786

Empowerment of rural women in emerging organizational processes: the case of a coffee cooperative in Guatemala
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description: This article analyzes the empowerment of rural women in the context of the creation of a coffee cooperative in northwestern Guatemala. Starting from the recognition of structural gender inequalities in the agricultural sector, the study focuses on the challenges and opportunities faced by women as they engage in an emerging organizational structure. Using a qualitative and participatory approach, the research seeks to understand how evolving organizational dynamics influence women’s autonomy, personal and social development, and socio-economic integration; to analyze the extent to which participation in the cooperative contributes to building decision-making capacities and strengthening collective cohesion and power; and to identify the factors that enable or hinder these processes in a context shaped by cultural, economic, and environmental barriers. Data were collected through semi-structured interviews and participatory workshops conducted at different moments within the cooperative’s initial phase of development. The findings reveal progress in self-esteem, sense of belonging, and community participation, alongside persistent limitations in access to productive resources and decision-making spaces. The study shows that even within emerging organizational processes, it is possible to create favorable conditions for strengthening mutual recognition, active participation, and the progressive development of collective capacities.
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creator: Rosita Giove
creator: José M. Diaz-Puente
creator: Judith Cruz Sánchez
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-10-07
publication date: 2025-10-07
starting page: e104785
ending page: e104785
doi: 10.5209/reve.104785

Traditional, social, and sustainable student entrepreneurship in the university context - a systematic review
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description: This article presents a systematic review of the literature on traditional, social, and sustainable entrepreneurship in university contexts, applying the PRISMA protocol to analyze a total of 7,184 articles published until 2024. The central objective is to map the current state of knowledge, identify predominant thematic structures, analyze evolving trends, and detect conceptual gaps in this field of study. The findings reveal sustained growth in scientific production since 2010, with a significant boom between 2020 and 2024, a period that accounts for 49% of all publications. Three major thematic clusters are consolidated: "entrepreneurial intention," as the articulating axis of the field, closely linked to the Theory of Planned Behavior (TPB) and validated using statistical techniques such as SEM/PLS-SEM; "entrepreneurial education," as a basic theme connecting educational theory and practice, including curricula, innovative methodologies, and entrepreneurial competencies; and "entrepreneurial activities" as a niche topic focused on technology transfer, economic development, and the formation of entrepreneurial ecosystems. Furthermore, new lines of research are emerging that focus on the active role of universities in promoting social and sustainable entrepreneurship, especially in postpandemic scenarios. The thematic evolution shows a shift from macroeconomic perspectives toward individual-centered approaches, with a conceptual transition from human capital to social capital. In conclusion, the study confirms a structural maturity of the field, where entrepreneurial intention is positioned as the dominant construct, while the social and sustainability components are beginning to be progressively integrated, although still with less centrality. Universities stand out as strategic agents for incubating ventures with economic, social, and environmental value. This work contributes to offering a panoramic view of the field and identifies future opportunities to explo…
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creator: Valentina Hernández Muñoz
creator: José Luis Monzón Campos
creator: Jorge Torres Ortega
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-09-09
publication date: 2025-09-09
starting page: e104784
ending page: e104784
doi: 10.5209/reve.104784

Corporate Governance in Cooperatives: a look at publications, trends, and relevance
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description: This article presents the results of a bibliometric and documentary analysis, its evolution and trends, on corporate governance in the solidarity sector, with an emphasis on cooperatives, during the period 1995-2024. The research is based on the analysis of documents indexed in the Web of Science (WoS) and Scopus databases, constructing indicators of productivity, impact and structure using data analysis tools such as Excel, VOSviewer and the Bibliometrix package in R. The results show a growing academic interest in the study of corporate governance in solidarity sector organisations, with an increase in academic productivity, a wide dispersion and dissemination among authors and journals, as well as a diversity of analytical-oriented approaches, where the role of boards of directors in the processes of cooperative organisations and the use of mainly quantitative approaches for their analysis, and the application of mathematical-statistical models in measuring corporate governance decisions in cooperatives are relevant. The study concludes that, despite advances in the scientific study of corporate governance in cooperatives, it remains a developing field of study, with theoretical and methodological gaps, which represents an opportunity for future research.
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creator: Jairo Alfonso Becerra Arévalo
creator: Yudy Elena Giraldo Pérez
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-09-08
publication date: 2025-09-08
starting page: e104780
ending page: e104780
doi: 10.5209/reve.104780

Influence of the political party governing a territory in the progress of measures related to the Sustainable Development Goals. Comparative study in Spain
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description: Public policies are essential in advancing the implementation of laws that favour the fulfilment of the tenth Sustainable Development Goal (SDG): the reduction of inequalities. In Spain there have been changes in the social and economic inequalities of its inhabitants, although the evolution has not been the same in all territories. This study relates the evolution of indicators of gender equality, quality of education, people with disabilities and immigrants, and poverty according to the territory and its rulers. Specifically, it seeks to determine whether or not there is a relationship between the differentiated evolution between territories and the political party in power. To this end, a statistical clustering method has been implemented. As a main conclusion, no relationship between both variables has been detected, registering similar evolutions in territories governed by political parties of different ideology.
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creator: Marta Gil Ibáñez
creator: Núria Solans Oncala
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-09-08
publication date: 2025-09-08
starting page: e104783
ending page: e104783
doi: 10.5209/reve.104783

Financial inclusion and savings and loan cooperatives in Mexico
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description: The aim of this article is to outline the legal framework and public policies that underpin the participation of savings and loan cooperatives in financial inclusion strategies in Mexico. The analysis is grounded in a theoretical approach that posits access to and use of financial services as key factors in mitigation inequality and poverty among vulnerable populations. Using the exegetical method, this study analyzes the legal mechanisms, institutional frameworks, and regulatory applications that structure the operation of savings and credit cooperatives, in the context of financial inclusion. It also examines public policies and evaluates the progress made in addressing financial exclusion. The findings of this research indicate that cooperatives, by virtue of their mission rooted in solidarity and mutual support, are particularly well-positioned to implement initiatives aimed at eliminating financial exclusion. The study reaffirms that financial education, a legal framework that ensures security and legal certainty, as well as the integration of technological infrastructure in remote areas, are essential components for achieving the broader objective of promoting financial inclusion across the population.
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creator: Graciela Lara Gómez
creator: Gema Jazmín Rubio Ugalde
creator: Jesús Hurtado Maldonado
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-09-08
publication date: 2025-09-08
starting page: e104779
ending page: e104779
doi: 10.5209/reve.104779

Success factors in management indicators for social, solidarity and sustainable social ventures
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description: Social and solidarity economy enterprises constituted predominantly as cooperatives and associations have a growing trend in Ecuador, proving to be an important alternative for a population excluded from the formal labor market. However, these initiatives also show low levels of sustainability, mainly due to weak management capacity affected by scarce knowledge and lack of management tools to promote their permanence and organizational consolidation. The importance of the development of this type of entrepreneurship has forged important research on success factors, leaving a knowledge gap in its practical application. To address this limitation, the present research aims to define management indicators for social and solidarity-based entrepreneurship under a management methodology that allows the integration of success factors. The research is developed through a systemic documentary review and the application of the Delphi method to consolidate the criteria of 20 managers of associations and cooperatives in the process of consolidation of the enterprise. The results show the importance of basing the management of social and solidarity entrepreneurship under a social perspective, where the indicators of collective work, labor integration, institutional relations and environmental protection allow the consolidation of a social capital that promotes a sustainable economic activity.
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creator: Armando Guananga Quishpe
creator: Marco Gamboa-Proaño
creator: Guido Franco Delgado
creator: Luis Ibarra Pérez
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-08-21
publication date: 2025-08-21
starting page: e104245
ending page: e104245
doi: 10.5209/reve.104245

Collaborative Housing: a bibliometric analysis of global patterns and trends in scientific research
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description: The article examines the evolution and impact of scientific production on collaborative housing through a bibliometric approach. The use of quantitative statistical methods of data visualization aims to strategically reveal the historical development of fields of subject, patterns of authors, the most relevant journals and their impact indexes, as well as the main themes and their temporal evolution. First, a systematic review of the Scopus database was carried out following the PRISMA statement. Secondly, with the selected articles, data processing was carried out using the Bibliometrix package of the R software and its Biblioshiny graphical interface. The results of the 223 selected articles show a slow but steady growth of publications and a multidisciplinary interest. Bradford's distribution shows that a dozen scientific publications account for most of the production. The key role of female authorships stands out, both in terms of productivity and impact. The strategic diagram shows the current and future lines of research. The driving themes show three widely developed and key lines for collaborative housing: sustainability, housing policy and collaborative housing for older adults or senior cohousing. Shared housing and covid-19 are currently basic issues, but due to their development they are very close to consolidating themselves as a driving force.
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creator: Inmaculada Heras Robles
creator: Susana Ruiz Seisdedos
creator: Carmen Álvarez Nieto
rights: Copyright (c) 2025 REVESCO. Revista de Estudios Cooperativos
date: 2025-08-18
publication date: 2025-08-18
starting page: e104243
ending page: e104243
doi: 10.5209/reve.104243