Sustainability and Corporate Social Responsibility in the Perspective of Social Economy Entities: A Bibliometric Study

Abstract

We start from the conceptual interconnection between Sustainability and Corporate Social Responsibility, which, although continuously subject to controversy, both within the scope of its definition and in its performance, advocate, as the ultimate goal, human development and of the society in general, promoting the interests of the Communities on a permanent, long-term basis and without compromising the options of the future generations. In this context, we cannot fail to draw a parallel with the entities that constitute the Social Search Log in CSR and Sustainability in the Public Sector pp 113-135

Accountability in the Social Economy: The Case of Private Social Solidarity Institutions

“…Tomé, Bandeira, Azevedo and Costa [2] drew particular attention to the case of IPSS, to whom more and greater challenges are posed by their stakeholders in general, namely: (i) by the state, given the preferential partnership it maintains with these institutions, in addition to its role as regulator; (ii) by private for-profit companies, whose corporate social responsibility programs bring them into regular contact with these organizations; and (iii) by the need for these non-profit entities to become more efficient and effective, open to internal and external reality, facilitating access and perception of their socially responsible behavior, credibility and transparency at all levels, (economic, social and environmental). Fulfilment of all these requirements implies the effective planning and development of activities, the promotion of the evaluation of results and their disclosure, in compliance with legal obligations or other parameters voluntarily expressed but that may help increase their accountability.…”

“…The great demands of stakeholders and the high importance of private social solidarity institutions (IPSS) (acronym in Portuguese, standing for Instituições Particulares de Solidariedade Social) in the Portuguese socio-economic panorama make the transparency and increased accountability (social, financial and economic) of these institutions imperative [1]. In the same sense, Tomé, Bandeira, Azevedo and Costa [2] reinforced that it is necessary to promote the evaluation of results and their disclosure to help to increase their accountability. Decree-Law no.172-A/2014 [3] established a financial supervision model, applicable to IPSS, based on demanding imperative rules, with the view to increasing the accountability of the management of these entities, placing strong pressure for greater accountability (social and corporate responsibility of IPSS' managers) for their members, funders, users and citizens in general.…”

Framework for the Promotion of Accountability in the Social Economy: The Specific Case of Private Social Solidarity Institutions

“…Furthermore, accountability is very often associated with good governance or socially responsible behaviour, a very relevant factor as far as the IPSS are concerned. Tomé, Bandeira, Azevedo & Costa (2019) draw particular attention to the case of IPSS, to whom more and greater challenges are posed by their stakeholders in general, namely: (i) by the State, given the preferential partnership it maintains with these institutions, in addition to its role as regulator; (ii) by private for-profit companies, whose corporate social responsibility programmes bring them into regular contact with these organisations; (iii) by the need for these non-profit entities to become more efficient and effective, open to internal and external reality, facilitating access and perception of their socially responsible behaviour, credibility and transparency at all levels, (economic, social and environmental). Fulfilment of all these requirements implies the effective planning and development of activities, the promotion of the evaluation of results and their disclosure, whether in compliance with legal obligations or other parameters voluntarily expressed but that may help increase their accountability.…”

“…The great demands of stakeholders and the high importance of Private Social Solidarity Institutions (IPSS) 1 in the Portuguese socio-economic panorama make imperative the transparency and increased accountability (social, financial and economic) of these institutions (Ferreira, Santos & Curi, 2019). In the same sense Tomé, Bandeira, Azevedo & Costa (2019) reinforce that it is necessary to promote the evaluation of results and their disclosure to help to increase their accountability. Decree-Law no.172-A/2014 establishes a financial supervision model, applicable to IPSS, based on demanding imperative rules, in view to increasing the accountability of the management of these entities, placing strong pressure for greater accountability (social and corporate responsibility of IPSS' managers) towards their members, funders, users and citizens in general.…”