Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative

• Seguí-Mas, Elies ^[1] ; Bollas-Araya, Helena-María ^[1] ; Asensi Peiró, Paula ^[1]
  1. [1] Universidad Politécnica de Valencia

     Universidad Politécnica de Valencia

     Valencia, España

     
• Localización: CIRIEC - España. Revista de economía pública, social y cooperativa, ISSN 0213-8093, Nº. 87, 2016, págs. 39-68
• Idioma: inglés
• DOI: 10.7203/CIRIEC-E.87.7182
• Títulos paralelos:
  • ¿Por qué las cooperativas verifican sus informes de RSC? Un análisis de las motivaciones y beneficios en una gran cooperativa del sector de la distribución comercial
• Enlaces
  • Texto completo
• Resumen

  • 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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