Social disclosures in cooperatives evolution and present situation

Abstract

In the area of Social Responsibility (SR) cooperative societies are based on an advantage against other companies. The parallelism of cooperatives principles and values and the concept SR, leads us to consider features of this type of social action such as cooperatives, the SRCoop. We will focus on it but more specifically in social disclosure or communication of the social dimension of theses companies to discuss both the substance or justification for its being reason as how to implement it. We will especially review the diagrams and models of most commonly used reports, analyzing both those can be classified as pioneers, the Cooperative Balance, as the most recent or current, ESR COOP and the Global Reporting Initiative Social Economy.