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Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative
Repositori DSpace/Manakin
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- Investigació
- Revistes
- CIRIEC - España. Revista de economía pública, social y cooperativa
- CIRIEC - España. Revista de economía pública, social y cooperativa. 2016. No. 87
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Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative
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| Seguí Mas,Elies; Bollas Araya,Helena María; Asensi Peiró,Paula | |||
| Aquest document és un/a article, creat/da en: 2016 | |||
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| CSR reporting is increasing worldwide and cooperatives are highly susceptible to it. However, there is an interesting research gap in CSR reporting and assurance in cooperatives. Through an in-depth case study, we investigated motivations, benefits and singularities to adopt assurance practices in one of the biggest cooperatives in the Spanish retail sector, which is listed among the world’s top 300 cooperatives. Our results showed that the cooperative ideology and values (transparency, trust) were the main motivation to assure a CSR report in a company. This study underlines the improvement of stakeholders’ engagement and greater reliability among stakeholders as benefits of these policies. Finally, the relevant barriers to assure a CSR report are difficulties that stakeholders have understanding it and its cost. | |||
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Seguí Mas, E., Bollas Araya, H. M., & Asensi Peiró, P. (2016). Why do cooperatives assure their CSR reports? an analysis of the motivations and benefits in a big retail cooperative. CIRIEC - España.Revista De Economía Pública, Social Y Cooperativa, (87), 39-68. |
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