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Este artículo analiza, desde la perspectiva sindical, la propuesta del modelo inclusivo-participativo de empresa (MIPE), diseñada y consensuada por diferentes personas pertenecientes al mundo político, sindical y empresarial de Euskadi. Pese a la existencia de diversas experiencias en empresas participativas en la mayoría de países de la Unión Europea, en nuestro país, este modelo de empresa ha tenido escaso desarrollo e implementación práctica, estando en proceso de gestación. La fundamentación teórica de la participación y la identificación de los modelos existentes delimita la discusión teórica.A través de entrevistas personales mantenidas con representantes de los sindicatos más representativos de Euskadi (CCOO, CGT, ELA, LAB y UGT) y de la Asociación de Amigos de Arizmendiarrieta (ALE) y la Fundación Arizmendiarrieta, como entidades promotoras del MIPE, el estudio aporta un análisis cualitativo de las potencialidades y limitaciones que presenta el modelo, así como la identificación de los elementos clave a tener en consideración en su diseño institucional y organizacional, de cara a su desarrollo en la praxis empresarial. El trabajo aporta elementos de análisis que pueden servir a un debate más completo e informado sobre la participación de las personas trabajadoras en la empresa y permitir así avanzar, desde el ámbito sindical, en el desarrollo de modelos de empresa participativos.

El presente trabajo se enmarca en un proyecto de mayor dimensión, que tiene por objetivo monetizar el Valor Social que generan, o destruyen, las diversas organizaciones y que cuenta desarrolladas a día de hoy con tres propuestas complementarias: Un modelo de contabilidad social del valor integral denominado, Modelo Poliédrico; una metodología procesual, basada en el mencionado modelo poliédrico, denominada SPOLY y la existencia de cierta estandarificación devariables de valor social, así como de los proxys que permiten la monetización de los outputs con ellas vinculados (Retolaza et al., 2014, 2015 y 2016).En línea con dicho modelo de Contabilidad Social, se aborda una nueva dimensión o ecosistema del valor, el valor emocional, y se propone un instrumento para su medición de manera cuantitativa. La propuesta realizada viene determinada por la identificación de un índice, que funcionaría como un factor corrector, permitiendo ajustar al alza o a la baja, el valor social integral. Una adaptación del modelo servqual (Parasuraman, et al., 1988), permitirá la objetivación del factor corrector y la amplitud del rango de corrección, a aplicar al Valor Social Integrado. La aplicación práctica al caso concreto de la Unión de Cooperativas Agrarias de Navarra (UCAN) permitirá cuantificar el valor emocional generado por la entidad, posibilitando su integración con el valor económico y social.

Objective: This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders having ascertained that the needs of stakeholders overlap and, accordingly, the agent should be able to monitor multiple stakes as they are aligned. Design/methodology/approach: A Delphi method was used with the aim to achieve consensus about the interests of stakeholders for companies in Spain. The confirmatory phase was based on interviews to test whether the interests identified in the preliminary study match the interests that the IBEX-35 firms recognized in relation with their stakeholders. Findings: The main contributions are: the addition of a new interest-based perspective to the different classifications made by stakeholder theory; a solution to the diversity of indicators between stakeholders and shareholders; and, finally, a proposal for an integrated accounting system, incorporating economic as well as social issues employing a common metric (monetary). Practical implications: A new perspective focusing on stakeholder interests and the confirmation that interests may converge permits the control and management of multiple principals in transnational corporations operating in different countries. Originality/value: There is a gap in the applicability of stakeholder management that the interest-based perspective can help resolve; moreover the monetization of social value is an option to efficiently manage transnational corporations.

This article describes a theoretical way of understanding business enterprise, for what it is used the stakeholder theory as a theory of the firm. Thus, the purpose of this article is to show an innovative perspective called ontological perspective of stakeholders that relies on a phenomenological model where the subjective perspective of agents is the key, from a purely monetarist model to an economic, social and emotional value creation model, and from a deductive model of stakeholder interests to an inductive model. The main contributions are: add a new perspective to the different classifications made of stakeholder theory, avoid monetarist reductionism under the concept of value in a way that the manager takes into account all interconnected interests of stakeholders, and finally prioritize interests map instead of roles map without accepting the assumption that the role involves joint and no conflicting interests.

Durante la ultima decada se han hecho esfuerzos importantes para integrar en un unico informe el valor economico y social de las organizaciones. Esto es significativo porque refleja un mayor interes y mayores demandas de la sociedad; y no solo en relacion con las responsabilidades economicas de las organizaciones, sino tambien sociales. Sin embargo, las organizaciones Sociales encuentran problemas para poner en valor su contribucion social, debida sobre todo a la prominencia de los indicadores economicos financieros; los cuales curiosamente solo tienen un valor instrumental en este tipo de entidades. El objetivo de este trabajo es desarrollar un modelo de contabilidad social que permita incorporar el valor social, en su forma monetizada, empleando las normas de contabilidad; con la economica. No es posible monetizar el valor social completo con este modelo, aunque si muestra el valor economico con impacto social, la rentabilidad socio-economica y el valor social especifico. La aplicacion de este modelo hace posible la comparacion cuantitativa y monetizada del valor integrado entre las empresas, lo que implicaria una eficiente toma de decisiones basada en la simetria y en la informacion mas completa (organizaciones privadas), una mayor eficiencia en las decisiones de consumo o de inversion (particulares) e indicadores eficaces para el establecimiento de politicas publicas (administracion publica). En general, podria consolidarse como un componente basico y valioso de la reputacion empresarial.

The increase in clothes consumption causes a raise in the volume of thrown out clothes each year, and this provokes the awareness of reusing that resource necessity. Berohi S. Coop. is one of the organizations placed in Bizkaia (Basque Country) that works in second hand clothing recovery and recycling. The initial conception and development of Berohi S. Coop. business project is the focal point of this case.Berohi S. Coop. was founded in 2000 as a result of a collaboration process among the Basque Country entities that worked in second hand clothing recovery. Berohi is a cooperative society of public utility and social initiative whose main objectives are to satisfy the clothing requirements of needy people, to promote environmental improvement and to create employment for the people in social exclusion risk or situation. Its main activities are the selective collection of second hand clothes, shoes, accessories and the rest of textile elements for their subsequent handling, treatment and sale. Today, the organization provides an integrated solution in the textile recovery field throughout Bizkaia and a development cooperation project in Chile.

Existe una creciente preocupación de la sociedad sobre el valor social que se genera o destruye a través de la actividad económica; en el caso de las licitaciones públicas no sólo deberían valorarse los aspectos económicos sino también los sociales. En este trabajo se identifica la problemática vinculada a dicha valoración, se identifican el conjunto de variables implicadas en el valor de los outputs generados, y se propone un modelo que integre valores complementarios al económico. Los cuales se identificarían mediante cuatro fuentes complementarias de información sobre el valor generado: distribución del valor económico, valor social específico, inclusión del riesgo potencial, y valor emocional. Asimismo, se propone que a largo plazo la opción más eficiente consistiría en desarrollar y homogeneizar una contabilidad social para el conjunto de organizaciones.

Work integration social enterprises are at a competitive disadvantage in the market due to their idiosyncratic nature. Social clauses and protected markets may provide a way of balancing this disadvantage. This article analyses the measures put in place by the Authorities to promote social and work integration processes. However, this analysis refers only to the measures that the Authorities can adopt in their role as a client or market for products or services, and to measures that are aimed particularly at work integration social enterprises: social clauses and protected markets. Both of these measures are rescaled into a single dimension labelled social clauses, quantifying their restrictive impact in the light of the problem of whether or not said clauses are used.

Work integration social enterprises are an emerging reality in the Spanish State, and both the number of such enterprises and the resources allocated to this area by the different regional Authorities are increasing exponentially. However, the studies carried out to date are largely descriptive or explanatory, and have hardly touched on aspects relating to the management of these enterprises. In this article we set out to identify the fundamental factors linked to the business success of work integration social enterprises as an evaluation of the efficiency of such projects. The proposed hypothesis links a set of factors taken from the literature, which are considered independent variables, with the dependent variable of success. The hypotheses have been proven by an empirical analysis based on a telephone survey.

This chapter develops the process of calculating the monetary value of social value based on the “Polyhedral Model”, which consists of six steps. In step one the process begins with the identification of the working team and the setting of the timetable. Step two involves work on the strategic and management documents of the organization, ending with the preparation of a consensus-based stakeholder map. Step three focuses on identifying the value variables perceived by stakeholders, mainly through phenomenological interviews, and ends with the preparation of the Value Variables Matrix (VVM) for the organization. Step four identifies the outputs generated by the organization for each value variable and seeks potential proxies which, after a process of fuzzy calculation, enable reference values to be identified for the respective outputs. Step five entails the quantification of the calculations as per the “Polyhedral Model”, making it possible to see the value generated for each stakeholder, the shared value and the consolidated value in numerical and graphic forms. The sixth and final step is a review of the whole process and the proposal of improvements for the next calculation cycle, which generally coincides with the next financial year.

The basic function of any organization, i.e. that which legitimizes it socially, is to create value for society as a whole; however concern for the economic and financial factors involved in all trading activities has resulted in the development of accounting focused on these instrumental issues. The successful development of this accounting has led to results concerned with the actual purpose of organizations being relegated or overshadowed. This chapter analyses the different theories that make economic results a good indicator or social value: transaction cost theory, contract theory, agency theory, etc. These are contrasted with a system-based outlook taken from stakeholder theory, seen as a more suitable paradigm for understanding the inherent nature of organizations and their consequent function in society. Finally, the main indicators being developed are reviewed in an attempt to visualize the social value generated fundamentally by companies.

This chapter classifies and analyzes the main methods currently in use for quantifying the social value generated by organizations. As an aid in classification, they are grouped under five main headings: Impact Analysis, Assessment of externalities, Monetary Valuation, Management Improvements, and Rating Systems. An in-depth analysis is then conducted of the techniques of monetary valuation, and specifically of its common basis in the form of cost-benefit analysis. Two main groups are distinguished: one centered on the reduction of inputs and the other on the maximizing of outputs. In the latter a distinction is drawn between those that refer to past outputs (trading) and to future outputs (investment). Part two examines the differences between SROI as a method for analyzing return on investment and the synchronous methods of monetization of value. The essential difference is that the former operates on a set of years in which returns on investment take place and the latter focuses on the data for a past period, normally the financial year. An in-depth examination is also made of the limitations of using SROI to quantify social value generated in the past.

Based on the previous analysis of the different methods for quantifying social value and the fours prior assumptions established above—Action Research, Stakeholder Theory, the phenomenological perspective and fuzzy logic—a comprehensive, holistic model is developed that we call the “Polyhedral Model”. This model makes it possible to identify and then quantify the distribution of value between the various stakeholders of an organization. The consolidation of the value generated for the full set of stakeholders reflects the overall value generated by the organization. This model differs from the conventional conflict-of-interest-based approach normally associated with income distribution in that it introduces a holistic concept of value that includes at least financial value, so-called social value and emotional value, though we have been unable to draw up a model for quantifying this last type. Stakeholders do not oppose one another or necessarily converge fully in terms of perceived value; rather there is some degree of value shared between some or all stakeholders, and some degree of specific value for individual stakeholders. The more closely aligned the interests of stakeholders are, the greater the shared value and therefore the joint appropriation of value become. The less closely aligned they are, the more conflict there will be for the specific appropriation of value.

The creation of a social audit model applied to solidarity-based enterprises responds to underlying concern within the sector over the need for a systematic, objective and regular assessment of the social actions carried out by these organizations. The primary objectives of such a document are to improve these social actions and increase transparency of information. Therefore, one of the key objectives of social auditing is to provide information to be used in the organization’s internal and external communication. However, the models proposed to date, which are based on the development of a number of indicators and parameters, tend to be tailored to internal needs for information rather than considering the outside demands of Stakeholders. The following research analyses the features of each of the stakeholders as beneficiaries of information from this type of organizations, according to the general principles of communication, establishing the role that the information resulting from the social balance/audit should play within each of these groups.

This work discusses the difficulties currently being faced by Spanish universities in adapting their education system to the development of the competency-based curriculum introduced by the EHEA, especially with regard to the introduction of non-specific competencies (NSCs).

[ES] El incremento del consumo de ropa provoca que año a año aumente el volumen de ropa desechada, y con éste, la conciencia sobre la necesidad de reutilizar dicho recurso. Berohi S. Coop. es una de las empresas dedicadas a la recuperación y reciclaje del textil usado, con origen en Bizkaia. La concepción inicial y desarrollo del proyecto empresarial Berohi S. Coop. constituyen el eje central del caso. Berohi S. Coop., nace en el año 2000, fruto de un proceso de colaboración de las diferentes entidades que trabajaban en la recuperación del textil usado, en el ámbito geográfico del País Vasco. El modelo de empresa resultante es una sociedad cooperativa, de utilidad pública e iniciativa social, que persigue como objetivos prioritarios satisfacer las necesidades de ropa a personas necesitadas, la mejora medioambiental a través de su actividad, así como la generación de empleo al colectivo de personas en situación o riesgo de exclusión social. La recogida selectiva de ropa, calzado, complementos y demás elementos textiles usados para su posterior tratamiento, manipulación y comercialización constituye la actividad base de la empresa. En la actualidad la empresa ofrece un proyecto integral de recuperación del textil en el ámbito geográfico de Bizkaia, así como un desarrollo en proceso en Chile. [EN] The increase in clothes consumption causes a raise in the volume of thrown out clothes each year, and this provokes the awareness of reusing that resource necessity. Berohi S. Coop. is one of the organizations placed in Bizkaia (Basque Country) that works in second hand clothing recovery and recycling. The initial conception and development of Berohi S. Coop. business project is the focal point of this case. Berohi S. Coop. was founded in 2000 as a result of a collaboration process among the Basque Country entities that worked in second hand clothing recovery. Berohi is a cooperative society of public utility and social initiative whose main objectives are to satisfy the clothing requirements of needy people, to promote environmental improvement and to create employment for the people in social exclusion risk or situation. Its main activities are the selective collection of second hand clothes, shoes, accessories and the rest of textile elements for their subsequent handling, treatment and sale. Today, the organization provides an integrated solution in the textile recovery field throughout Bizkaia and a development cooperation project in Chile.

The increase in clothes consumption causes a raise in the volume of thrown out clothes each year, and this provokes the awareness of reusing that resource necessity. Berohi S. Coop. is one of the organizations placed in Bizkaia (Basque Country) that works in second hand clothing recovery and recycling. The initial conception and development of Berohi S. Coop. business project is the focal point of this case. Berohi S. Coop. was founded in 2000 as a result of a collaboration process among the Basque Country entities that worked in second hand clothing recovery. Berohi is a cooperative society of public utility and social initiative whose main objectives are to satisfy the clothing requirements of needy people, to promote environmental improvement and to create employment for the people in social exclusion risk or situation. Its main activities are the selective collection of second hand clothes, shoes, accessories and the rest of textile elements for their subsequent handling, treatment and sale. Today, the organization provides an integrated solution in the textile recovery field throughout Bizkaia and a development cooperation project in Chile.