El buen gobierno corporativo en las sociedades cooperativas

  • Raquel Puentes Poyatos
  • María Del Mar Velasco Gámez
  • Juan Vilar Hernández
Keywords: Corporate Governance, Cooperative Enterprise, Codes of Good Governance, Unified Code of Good Governance

Abstract

In recent years corporate governance has become in a key indicator of good management, being published a multitude of codes of good governance in order to strengthen management systems, control and management of enterprises, making them more transparent, efficient and democratic. In this regard, three Codes of corporate governance have been published at the moment in Spain: the Olivencia Code in 1998, which was followed by the Aldama Code in 2003 and the Unified Code of good governance in 2006.
This article aims to analyze whether the Unified Code, as code or guide to good corporate practices, will apply to all types of companies, or otherwise is lacking for the use of cooperative societies that invites to develop their own code for this social type or the adaptation of the one that exists.

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Published
2009-10-02
How to Cite
Puentes Poyatos R. ., Velasco Gámez M. D. M. . y Vilar Hernández J. (2009). El buen gobierno corporativo en las sociedades cooperativas. REVESCO. Revista de Estudios Cooperativos, 98, 118-140. https://revistas.ucm.es/index.php/REVE/article/view/REVE0909230118A
Issue
Vol. 98 (2009)
Section
Articles

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