Online Communication of Sustainability in the Social Economy: A Comparative study
-
1
Universidad de Jaén
info
ISSN: 1576-0162
Year of publication: 2024
Issue: 67
Pages: 243-271
Type: Article
More publications in: Revista de economía mundial
Sustainable development goals
Abstract
España es líder mundial en la producción de aceites de oliva. El objetivo de este artículo es analizar el tipo de información no financiera (RSC) que difunden en sus sitios webs las empresas del sector y los factores que explican una mayor difusión online. Se aplica la metodología fsQCA. Los resultados indican que las empresas se centran en comunicar el conocimiento generado aspectos vinculados con la seguridad alimentaria y que la difusión de la RSC se ve afectada por factores como tener una orientación comercial hacia el mercado online, disponer de canales de interactividad con stakeholders y una oferta de productos ecológicos.
Bibliographic References
- Albitar, K., Hussainey, K., Kolade, N. & Gerged, A.M. (2020). ESG Disclosure and Firm Performance Before and After IR. International Journal of Accounting and Information Management, 28(3), 429-444.
- Andrieu, J., Bernal-Jurado, E., Mozas-Moral, A. & Fernández-Uclés, D. (2023). Sustainable Development Goals in the beekeeping sector and its cooperative network. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 109, 185-212. https://doi.org/10.7203/CIRIEC-E.109.27026.
- Araujo-Batlle, A., Serrano-Robles, E., & Jordan-Vallverdú, V. (2020). The web presence of cooperatives in Catalonia. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 99, 37-56. https://doi.org/10.7203/ CIRIEC-E.99.16902.
- Arcas, N. & Briones, A.J. (2009). Responsabilidad Social Empresarial de la Economía Social. Valoración de la misma en las empresas de la Región de Murcia. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 65, 143-161.
- Arcese, G., Lucchetti, M.C. & Massa, I. (2017). Modeling social life cycle assessment framework for the Italian wine sector. Journal of Cleaner Production, 1027-1036, doi: 10.1016/j.jclepro.2016.06.137.
- Baourakis, G., Kourgiantakis, M., & Migdalas, A. (2002). The Impact of E-Commerce on Agro-Food Marketing: The Case of Agricultural Cooperatives, Firms and Consumers in Crete. British Food Journal, 104, 580-590. https://doi.org/10.1108/00070700210425976
- Barroso, F. G., & Santos, R. A. (2014). Responsabilidad Social Empresarial y Gestión del Conocimiento. Conceptos y Aplicaciones para el Desarrollo Sostenible. México –Yucatán, Universidad del Mayab S.C.
- Bartoszewicz, A., & Szczepankiewicz, E. I. (2022). Evolution of Energy Companies’ Non-Financial Disclosures: A Model of Non-Financial Reports in the Energy Sector. Energies,15(20), 7667. https://doi.org/10.3390/ en15207667
- Belhourai, A., Buendía, I., Lapointe, M-J. & Tremblay, B. (2005). La Responsabilidad Social de las Empresas: ¿Un Nuevo Valor en las Cooperativas?. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 53, 191-208.
- Bernal-Jurado, E., Fernández-Uclés, D., Mozas-Moral, A., & Medina-Viruel, M. (2019). Agri-Food Companies in the Social Media: A Comparison of Organic and Non-Organic Firms. Economic Research-Ekonomska Istraživanja, 32(1), 321-334.
- Betts, T., Wiengarten F., & Tadisina, S. (2018). Exploring the Impact of Stakeholder Pressure on Environmental Management Strategies at the Plant Level: What Does Industry Have to Do with It?. Journal of Cleaner Production, 92, 282-294. https://doi.org/10.1016/j.jclepro.2015.01.002.
- Bollas-Araya, H. M., & Seguí-Mas, E. (2014). La Divulgación y Verificación de Memorias de RSC en las Cooperativas de Crédito Españolas: Un Análisis Exploratorio. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 81, 163-190.
- Caiazza, R., & Bigliardi, B. (2020). Web Marketing in Agri-Food Industry: Challenges and Opportunities. Trends in Food Science & Technology. 54(1), 208-212.
- Calomarde, J. V. (2000). Marketing ecológico. Madrid, Ed. Piramide & Esic Editorial.
- Camanzi, L., & Giua, C. (2020). SME Network Relationships and Competitive Strategies in the Agri-Food Sector. European Business Review, 32(3), 405- 424.
- Campillo-Alhama, C., & Igual-Antón, D. (2021). Corporate Social Responsibility Strategies in Spanish Electric Cooperatives. Analysis of Stakeholder Engagement. Sustainability, 13(12), 6810. https://doi.org/10.3390/ su13126810
- Canavari, M., Regazzi, D., & Spadoni, R. (2002). Origin Labels on the World Wide Web. Working paper. Bologna, Universit a di Bologna, Dipartimento di Economia e Ingegneria Agrarie, Italy.
- Carvalho, F., Santos, G. & Gonçalves, J. (2018). The Disclosure of Information on Sustainable Development on the Corporate Website of the Certified Portuguese Organisations. International Journal for Quality Research, 12, 253-276. https://doi.org/10.18421/IJQR12.01-14.
- Castilla-Polo, F., Gallardo-Vázquez, D., & Sánchez-Hernández, M. I. (2015). La Revelación Social a Partir de la Guía GRI de la Economía Social: Una Herramienta para Mejorar las Relaciones Socio-Cooperativa. CIRIECEspaña, Revista de Economía Pública, Social y Cooperativa, 83, 143-168.
- Castilla-Polo, F.; García-Martínez, G., Guerrero-Baena, M. D., Luque-Vílchez, M., & Polo-Garrido, F. (2022). Prácticas de Divulgación de Información No Financiera en las Cooperativas Españolas de Mayor Dimensión: Recomendaciones. AECA Asociación Española de Contabilidad y Administración de Empresas.
- Cea-Moure, R. (2019). CSR Communication In Spanish Quoted Firms. European Research on Management and Business Economics, 25(2), 93-98, https:// doi.org/10.1016/j.iedeen.2019.02.002.
- Cetelem (2022). Sostenibilidad y Consumo 2022: El consumidor español ante el reto de la sostenibilidad. Ed. Observatorio Cetelem. https:// elobservatoriocetelem.es/app/uploads/sites/3/2022/10/sostenibilidadconsumo-2022.pdf
- Chaudhri, V., & Wang, J. (2007). Communicating Corporate Social Responsibility on the Internet: A Case Study of the Top 100 Information Technology Companies in India. Management Communication Quarterly, 21(2), 232- 247, https://doi.org/10.1177/0893318907308746.
- Chen, S., & Macredie, R. (2005). The Assessment of Usability of Electronic Shopping. A Heuristic Evaluation. International Journal of Information Management, 25, 516-532.
- Christensen, L.T., Morsing, M., & Thyssen, O. (2017). License to Critique: A Communication Perspective on Sustainability Standards. Business Ethics Quarterly, 27(2), 239-262.
- Cobelli, N., & Wilkinson, G. (2020). Online Wine Purchasing: A Comparison Between South Africa and Italy. The TQM Journal, 32(4), 837-847.
- Cristóbal, E., Montegut, Y., & Daries, N. (2017). Cooperativismo 2.0: Presencia en Internet y Desarrollo del Comercio Electrónico en las Cooperativas Oleícolas de Cataluña. REVESCO, Revista de Estudios Cooperativos, 124, 47–73.
- Cui, J., Jo, H., & Na, H. (2018). Does Corporate Social Responsibility Affect Information Asymmetry?. Journal of Business Ethics, 148, 549–572. https://doi.org/10.1007/s10551-015-3003-8
- Elliott, T. (2013). Fuzzy Set Qualitative Comparative Analysis. Research Notes: Statistics Group, 1-6.
- Esposito, B., Sessa, M.R., Sica, D. & Malandrino, O. (2021). Exploring Corporate Social Responsibility in the Italian Wine Sector Through Websites. The TQM Journal, 33(7), 222-252. https://doi.org/10.1108/TQM-11-2020-0264
- Eurobarometer (2023). EP Autumn 2022 Survey: Parlemeter. October 2022-November 2022. Retrieved from https://europa.eu/eurobarometer/ surveys/detail/2932
- European Union (2014). Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 Amending Directive 2013/34/EU as Regards Disclosure of Non-Financial and Diversity Information by Certain Large Undertakings and Groups. Retrieved from http://data.europa.eu/eli/ dir/2014/95/oj
- European Union (2021). Building an Economy that Works for People: An Action Plan for the Social Economy. Luxembourg, European Union. Retrieved from https://ec.europa.eu/commission/presscorner/detail/en/ip_21_6568
- European Union (2022). Directive 2022/2464 of the European Parliament and of the Council of 14 December 2022 Amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as Regards Corporate Sustainability Reporting. PE-CONS 35/22. Retrieved from http://data.europa.eu/eli/dir/2022/2464/oj
- Evelyn C., Qiang, L., & Rohan, M. (2015). Social Media, Customer Relationship Management, and Consumers’ Organic Food Purchase Behavior. In Khanlari, A. Strategic Customer Relationship Management in the Age of Social Media, (198-215). IGI Global.
- Fait, M., Vrontis, D., Maizza, A. & Cavallo, F. (2019). Sustainability Disclosure Through Virtual Community: The Case of the Wine Sector. British Food Journal, 122(8), 2513-2530. https://doi.org/10.1108/BFJ-07-2019-0481.
- Fatmawati, I., & Fauzan, N. (2021). Building Customer Trust Through Corporate Social Responsibility: The Effects of Corporate Reputation and Word Of Mouth. Journal of Asian Finance, Economics and Business, 8(3), 793-805.
- Filippi, M., Bidet, E., Richez-Battesti, N. (2023). Building a Better World: The Contribution of Cooperatives and SSE Organizations to Decent Work and Sustainable Development. Sustainability, 15(6), 5490. https://doi. org/10.3390/su15065490
- Florensa-Guiu, R. M., Colom-Gorgues, A., & Domínguez-Torres, G. (2023). Estrategias de Comunicación del Logro de los Objetivos de Desarrollo Sostenible en Cooperativas Catalanas. XIX Congreso Internacional de Investigadores en Economía Social. El papel de la economía social en un escenario de crisis e incertidumbre. CIRIEC-España. Mataró (Barcelona).
- Fombrun, C., & Shanley, M. (1990). What’s in a Name? Reputations Building and Corporate Strategy. Academy of Management Journal, 33(2), 233- 258.
- Frandsen, S., Morsing, M. & Vallentin, S. (2013). Adopting Sustainability in the Organization: Managing Processes of Productive Loose Coupling Towards Internal Legitimacy. Journal of Management Development. 32( 3), 236-246
- Franzen, A. & Meyer, R. (2010). Actitudes Ambientales en una Perspectiva Transnacional: Un Análisis Multinivel del ISSP 1993 y 2000. European Sociological Review, 26(2): 219–234.
- Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Marshfield, MA, Pitman Publishing Inc.
- Groff, T. D. & Jones, T. P. (2003). Introduction to Knowledge Management. New York, Butterworth-Heinemann.
- Guadamillas, F., & Donate, M.J. (2008). Responsabilidad Social Corporativa, Conocimiento e Innovación: Hacia un Nuevo Modelo de Dirección de Empresas. Revista Europea de Dirección y Economía de la Empresa, 17(3), 11-26.
- Halman, L., Reeskens, T., Sieben, I., & Van Zundert, M. (2022). Atlas of European Values: Change and Continuity in Turbulent Times. Open Press Tilburg University. https://doi.org/10.26116/6p8v-tt12
- Heinze, N., & Hu, Q. (2006). The Evolution of Corporate Web Presence: a Longitudinal Study of Large American Companies. International Journal of Information Management, 26(4), 313-325.
- Hernández-Perlines, F., Ariza-Montes, A., & Araya-Castillo, L. (2020). Sustainable Growth in the Agro-Food Cooperatives of Castilla-La Mancha (Spain). Sustainability, 12, 5045. https://doi.org/10.3390/su12125045
- Herranz, J. Mª., & García, S. (2021). Communication of Sustainable Development Goals in Social Economy organization. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 165-191. https:// doi.org/10.7203/CIRIEC-E.101.18393.
- Hostut, S. & Deren van het Hof, S. (2015, September 9-12). Online Communication of Social Responsibility Practices: An Analysis of CSR Campaigns Conducted. 5th Organisational Governance Conference and 14th International Conference on Social Responsibility. TekirdaÄ/Turkey, Kirklareli Universit, 1-13.
- Hung, K., Li, S. Y., & Tse, D. (2011). Interpersonal Trust and Platform Credibility in a Chinese Multibrand Online Community. Journal of Advertising, 40(3), 99–112.
- Inter-Agency Task Force on Social and Solidarity Economy (2015). Declaración de Posición del Grupo de Trabajo Interinstitucional de las Naciones Unidas sobre Economía Social y Solidaria. http://unsse.org/wp-content/ uploads/2014/08/ES_Final_Position_Paper_SSE_SDGs_FAO_Geneva_ es.pdf.
- International Co-operative Alliance (2017). Cooperativas hacía 2030: Un Movimiento para Conseguir un Desarrollo Sostenible para Todos. http://base.socioeco.org/docs/co-ops-for-2030-final-report-vol-1- 2017es-1067263232.pdf
- International Labor Organization (2022). Resolución Relativa al Trabajo Decente y la Economía Social y Solidaria, ILC.110/Resolución II. https:// www.ilo.org/wcmsp5/groups/public/---ed_norm/---relconf/documents/ meetingdocument/wcms_848664.pdf
- International Olive Oil Council (IOC) (2022). Series Estadísticas del Aceite de Oliva Mundial. https://www.internationaloliveoil.org/
- International Olive Oil Council (IOC) (2023). Series Estadísticas del Aceite de Oliva Mundial. Retrieved from https://www.internationaloliveoil.org/
- Ipsos (2022). Ipsos Update Diciembre 2022. https://www.ipsos.com/es-cr/ ipsos-update-diciembre-2022-0
- Islam, T., Islam, R., Pitafi, A. H., Xiaobei, L., Rehmani, M., Irfan, M., & Mubarak, M. S. (2021). The Impact of Corporate Social Responsibility on Customer Loyalty: The Mediating Role of Corporate Reputation, Customer Satisfaction and Trust. Sustainable Production and Consumption, 25, 123–135. https:// doi.org/10.1016/j.spc.2020.07.019.
- Jacob, C., Mathiasen, L., & Powell, D. (2010). Designing Effective Messages for Microbial Food Safety Hazards. Food Control, 21(1), 1–6.
- Jenkins, H. (2004). A Critique of Conventional CSR Theory: An SME Perspective. Journal of General Management, 29(4), 37-57. https://doi. org/10.1177/030630700402900403.
- Jorge, J., Chivite, Mª. P., & Salinas, F. (2019). Digital transformation in the Spanish agri-food cooperative sector: situation and prospects. CIRIECEspaña, Revista de Economía Pública, Social y Cooperativa, 95, 39-70. https://doi.org/10.7203/CIRIEC-E.95.13002
- Kim, K-H., Kim, M., & Qian, C. (2018). Effects of Corporate Social Responsibility on Corporate Financial Performance: A Competitive-Action Perspective. Journal of Management, 44(3), 1097-1118. https://doi. org/10.1177/0149206315602530
- Kim, S. (2019). The Process Model of Corporate Social Responsibility (CSR) Communication: CSR Communication and its Relationship with Consumers’ CSR Knowledge, Trust, and Corporate Reputation Perception. Journal of Business Ethics, 154, 1143–1159. https://doi.org/10.1007/s10551-017- 3433-6
- KPMG (2022). The KPMG Survey of Corporate Responsibility Reporting 2022. Retrieved from https://owlesg.com/2022/11/03/kpmgs-2022-survey-ofsustainability-reporting/
- Krugman, P. (2023). Cooperating For A Better Future. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 107, 5-14. https://doi. org/10.7203/CIRIEC-E.107.26369.
- Kuttschreuter, M., Rutsaert, P., Hilverda, F., Regan, Á., Barnett, J., & Verbeke, W. (2014). Seeking Information about Food-Related Risks: The Contribution of Social Media. Food Quality and Preference, 37, 10–18.
- Lafont-Torio, J., Calderon-Monge, E. & Ribeiro-Soriano, D. (2023). Implementation of the SDGs by Social Economy Enterprises in the Agrifood Sector. British Food Journal, 125(11), 3853-3870. https://doi.org/10.1108/ BFJ-01-2023-0080
- Law 11/2018 of December 28, on non-financial information and diversity. BOE-A-2018-17989. https://www.boe.es/eli/es/l/2018/12/28/11
- Law 11/2019, of December 20, on Cooperatives in Euskadi. BOE-A-2020-615. https://www.boe.es/eli/es-pv/l/2019/12/20/11/con
- Law 2/2023, of February 24, on cooperatives in the Community of Madrid. BOE-A-2023-13672. https://www.boe.es/eli/es-md/l/2023/02/24/2/con
- Law 4/2022, of October 31, on cooperative societies in the Canary Islands. BOE-A-2022-19625. https://www.boe.es/eli/es-cn/l/2022/10/31/4.
- Lee, S., Zhang, W., & Abitbol, A. (2019). What Makes CSR Communication Lead to CSR Participation? Testing the Mediating Effects of CSR Associations, CSR Credibility and Organization–Public Relationships. Journal of Business Ethics, 157, 413–429. https://doi.org/10.1007/s10551-017-3609-0
- Lin, J., Guo, J., Turel, O., & Liu, S. (2020). Purchasing Organic Food with Social Commerce: an Integrated Food-Technology Consumption Values Perspective. International Journal of Information Management, 51, 102033. https://doi.org/10.1016/j.ijinfomgt.2019.11.001
- Marín, P. P., & Gómez, D. (2021). Management of digital communication in spanish cooperatives. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 101, 193-225. https://doi.org/10.7203/CIRIEC-E.101.17638
- Martínez, I. B., & Monteagudo, I. C. (2014). El Impacto de los Factores Institucionales en la Actividad Emprendedora: Un Análisis del Cooperativismo Europeo. Revista de Economía Mundial, 38, 175-199.
- Mazzucato, M. (2023). Inclusive and Sustainable Growth. A Mission-Driven Multi-Stakeholder Approach. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 107, 27-35. https://doi.org/10.7203/ CIRIEC-E.107.26371.
- Meroño, A. L., & Arcas, N. (2006). Equipamiento y Gestión de las Tecnologías de la Información en las Cooperativas Agroalimentarias. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 54, 5-32.
- Miah, S. J., Hasan, N., Hasan, R., & Gammack, J. (2017). Healthcare Support for Underserved Communities Using a Mobile Social Media Platform. Information Systems, 66. 1-12.
- Miles, M., & Covin, J. (2000). Environmental Marketing: A Source of Reputational, Competitive, and Financial Advantage. Journal of Business Ethics, 23(3), 299-311.
- Ministry of Agriculture, Fisheries and Food (MAFF) (2020). Análisis de la Caracterización y Proyección de la Producción Ecológica en España en 2020. Madrid, MAPA. https://www.mapa.gob.es/es/alimentacion/temas/ produccion-eco/informecaracterizacionecologicos2020-nipodef_tcm30- 583131.PDF
- Ministry of Agriculture, Fisheries and Food (MAFF) (2023). Informe Cierre de Campaña de la Situación de Mercado del Sector del Aceite De Oliva. Campaña 2021/22. Datos a 30 de septiembre 2022. Fecha de cierre de datos: 4 de mayo de 2023. https:// www.mapa.gob.es/es/agricultura/temas/producciones-agricolas informecierrecampanadelasituaciondemercadodelsectordelaceitedeoliva_ septiembre2022_tcm30-652098.pdf, visto en mayo de 2023.
- Monzón, J. L, Antuñano, I., Orellana, W., Chaves, R., & González, A. (2021). El Cooperativismo Valenciano y la Responsabilidad Social Empresarial. 20 Casos de Cooperativas Socialmente Responsables. Valencia: CIREC-España.
- Morsing, M., & Spence, L. J. (2019). Corporate Social Responsibility (CSR) Communication and Small and Medium Sized Enterprises: The Governmentality Dilemma of Explicit and Implicit CSR Communication. Human Relations, 72(12), 1920-1947. https://doi. org/10.1177/0018726718804306
- Mozas Moral, A. (2019). Contribución de las Cooperativas Agrarias al Cumplimiento de los Objetivos de Desarrollo Sostenible. Especial Referencia al Sector Oleícola. Valencia: CIRIEC-España.
- Mozas Moral, A. (2022). El Sector Oleícola y el Papel Protagonista del Cooperativismo como Agente de Cambio. Valencia: CIRIEC-España.
- Mozas Moral, A., & Bernal Jurado, E. (2009). Análisis del cooperativismo agroalimentario en Andalucía, en: Informe sobre la Economía Social en Andalucía 2006-2007, Sociedad de Estudios Económicos de Andalucía (ESECA), Granada.
- Mozas-Moral, A., Puentes-Poyatos, R., & Bernal-Jurado, E. (2014). Spanish Second-Tier Cooperative Societies: An Analysis of E-Corporate Social Responsibility. Journal of Rural Cooperation, 42, 30-59.
- Mozas-Moral, A., Puentes-Poyatos, R., Bernal-Jurado, E., & Frías, M. (2013). Corporate Social Responsibility Information Transparency and Business Performance: Evidence from Spanish Organic Olive Oil Companies. Journal of Food, Agriculture & Environment, 11(3&4).
- Muñoz, R., & Tirado, P. (2014). Responsabilidad Social y Transparencia a través de la Web: Un Análisis Aplicado a las Cooperativas Agroalimentarias Españolas. REVESCO, Revista de Estudios Cooperativos, 114, 84-105.
- Nadanyiova, M., Gajanova, L., & Majerova, J. (2020). Green Marketing as a Part of the Socially Responsible Brand’s Communication from the Aspect of Generational Stratification. Sustainability, 12, 7118. https://doi. org/10.3390/su12177118
- National Statistics Institute of Spain (2022). Encuesta Sobre la Estructura de las Explotaciones Agrícolas. Año 2016. https://www.ine.es/jaxi/Datos. htm?path=/t01/p044/a2016/ccaa00/l0/&file=0411.px#!tabs-tabla.
- Nicoló, G., Aversano, N., Sannino, G., & Tartaglia Polcini, P. (2021). ICD Corporate Communication and Its Determinants: Evidence from Italian Listed Companies’ Websites. Meditari Accountancy Research, 29(5), 1209- 1232. https://doi.org/10.1108/MEDAR-03-2020-0834
- Nieto, M., & Fernández, R. (2004). Responsabilidad Social Corporativa, la Última Innovación en Management. Universia Business Review, 1, 28-39.
- Pappas, I. O., & Woodside, A. G. (2021). Fuzzy-set Qualitative Comparative Analysis (fsQCA): Guidelines for Research Practice in Information Systems and Marketing. International Journal of Information Management, 58, 102310.
- Pérez, F. J., & Gargallo, A. (2005). Gestión, Desarrollo y Aplicación de la Responsabilidad Social en Entidades de Economía Social: El Caso de las Cooperativas. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 53, 305-332.
- Pérez, F. J., Esteban, L., & Gargallo, A. (2009). Participación, Gobierno Democrático y Resultados Cooperativos: Una Perspectiva de RSE. CIRIECEspaña, Revista de Economía Pública, Social y Cooperativa, 65, 163-190.
- Pérez-Sanz, F. J., Gargallo-Castel, A.F. & Esteban-Salvador, M.L. (2019). CSR Practices Among Co-Operatives. Experience and Results of Case Studies. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 97, 137-178. https://doi.org/10.7203/CIRIEC-E.97.11043
- Polo, F., & García, G. (2021). Información No Financiera y la Responsabilidad Social Corporativa en las Entidades de Economía Social don Especial Referencia a las Cooperativas. XVIII Congreso Internacional de Investigadores en Economía Social y Cooperativa La Economía Social: herramienta para el fomento del desarrollo sostenible y la reducción de las desigualdades. CIRIEC-España, Valencia. https://ciriec.es/wp-content/uploads/2020/09/ COMUN-120-T8-POLO-GARCIA-ok.pdf
- Polo, F., Díez, J. A., Muñoz, A. & Sánchez, M. (2021). Obligatoriedad del Estado de Información no Financiera en las Empresas de Economía Social. Nota Técnica nº 2. Madrid: AECA (Asociación Española de Contabilidad y Administración de Empresas).
- Querejeta, I., & Gómez, B. (2022). Relationship between cooperative values and CSR. Case of Mondragon Corporation. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 106, 55-84. https://doi. org/10.7203/CIRIEC-E.106.21017
- Ragin, C. C. (2008). Redesigning Social Inquiry: Fuzzy Sets and Beyond. Chicago, IL, University of Chicago Press.
- Redmond, E. C., & Griffith, C. J. (2006). Assessment of Consumer Food Safety Education Provided by Local Authorities in the UK. British Food Journal, 108 (9), 732–752.
- Richter, B., & Hanf, J. H. (2021). Cooperatives in the Wine Industry: Sustainable Management Practices and Digitalisation. Sustainability, 13, 5543. https:// doi.org/10.3390/su13105543
- Sajardo-Moreno, A., & Chaves-Sajardo, R. J. (2017). Social Responsibility in Social Economy Companies: A Comparative Analysis of the Productive Fabric of the Valencian Community. REVESCO, Revista de Estudios Cooperativos, 125, 213-242. https://doi.org/10.5209/REVE.57065
- Sang, N. M. (2022). Corporate Social Responsibility, Electronic Word-OfMouth, and Customer Loyalty in Vietnam’s Banking Sector. Banks and Bank Systems, 17(3), 38–48. https://doi.org/10.21511/bbs.17(3).2022.04
- Sannino, G., Lucchese, M., & Zampone, G. (2019). L’ampiezza e le Determinanti della Non Financial Disclosure ex D. Lgs. 254/2016: Le Prime Risultanze nel Settore Bancario Italiano. Rivista Italian di Ragioneria e di Economia Aziendale, 2, 133–160.
- Santos, J. A. D., Moura-Leite, R., Pereira, M. W. G., & Pagán, M. (2021). Social and Environmental Disclosure of the Largest Companies in Brazil’s Agribusiness Sector. Social Responsibility Journal, 17(8), 1009-1027. https://doi.org/10.1108/SRJ-01-2019-0009
- Scarbrough, H., Swan, J., & Preston, J. (1999). Knowledge Management: A Literature Review. London, Institute of Personnel and Development, Issues in People Management.
- Schmitt, B. (1999). Experiental Marketing. How to get customers to sense, feel, think act, andrelated to your company and brands. The Free Press, New York.
- Schneider, C. Q., & Wagemann, C. (2012). Set-Theoretic Methods for the Social Sciences: A Guide to Qualitative Comparative Analysis. Cambridge University Press.
- SDG Compass (2019). The Guide for Business Action on the SDGs. https:// sdgcompass.org/wp-content/uploads/2015/12/019104_SDG_Compass_ Guide_2015.pdf
- 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.
- Singhania, M., & Gurmani, C. (2023). Thirty Years of Sustainability Reporting Research: A Scientometric Analysis. Environmental Science and Pollution Research, 30, 1-36. https://doi.org/10.1007/s11356-023-29452-2
- Stricker, S., Mueller, R. A. E., & Sumner, D. A. (2007). Marketing Wine on the Web. Choices Magazine, 22(1). http://www.choicesmagazine.org/2007_1/ foodchains/2007_1_06.htm
- Tetrault, C. A. & Lvina, E. (2019). From Doing Good to Looking Even Better: The Dynamics of CSR and Reputation. Business & Society, 58(6), 1234–1266. https://doi.org/10.1177/0007650315627996
- Tian, Y., & Robinson, J. D. (2008). Media Use and Health Information Seeking: An Empirical Test of Complementarity Theory. Health Communication, 23 (2), 184–190.
- United Nations (1987). Informe de la Comisión Mundial sobre Medioambiente y el Desarrollo (A/42/427), 4 de agosto de 1987.
- United Nations (2015). Transforming Our World: The 2030 Agenda for Sustainable Development. http://www.un.org/ga/search/view_doc. asp?symbol=A/RES/70/1&Lang=E
- United Nations (2023). Promoción de la Economía Social y Solidaria para el Desarrollo Sostenible. Resolución Asamblea General, 18 de abril de 2023, (A/RES/77/281). https://unsse.org/wp-content/uploads/2023/05/A_ RES_77_281-ES.pdf
- United Nations Global Compact Spain (2023). Contribution of IBEX 35 Companies to the 2030 Agenda. Retrieved from https://www.pactomundial. org/noticia/ibex-35-la-sostenibilidad-mejora-la-cuenta-de-resultados/
- Vaquero, A., Bastida, M., & Vázquez, M. A., (2023). The social economy as an instrument for economic recovery: the dynamising measures proposed in Galicia. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 108, 5-34. https://doi.org/10.7203/CIRIEC-E.108.23749.
- Vega, M., Torres, F. J., Murgado, E. M., & Parras, M. (2014). Organic as a Heuristic Cue: What Spanish Consumers Mean by Organic Foods. Psychology & Marketing, 31(5), 349-359.
- Wanous, J. P. (1992). Organizational Entry: Recruitment, Selection, and Socialization of Newcomers. Reading, MA, Addison-Wesley.
- Werther, W. B., & Chandler, D. (2006). Strategic Corporate Social Responsibility. Stakeholders in a Global Environment. SAGE Publications.