Social balance of cooperatives and social enterprises
Cooperativa de Consumo El Grullo in Jalisco case
Purpose: The present work is framed within the joint project of four Mexican universities that aim to create an evaluation system for the social area of cooperatives and social enterprises. Description: The evaluation is carried out applying several instruments found in the Manual of Administrative Procedures that evaluate the cooperative principles established by the International Cooperative Alliance. Point of view: This paper presents the results of the application of the Manual of Administrative Procedures’ instruments to the Cooperativa de Consumo El Grullo, located in the south of Jalisco, Mexico. Conclusions: The analysis offers insight about the strengths and weaknesses of the social action of the cooperative with the objective of generating lessons for the other entities of the solidarity economy. The instruments presented in the Manual of Administrative Procedures constitute useful tools that allow the generation of indicators for later analysis. The results of the Manual of Administrative Procedures’ application offer a guideline to follow, however, it should be clarified that these principles must be articulated with the cooperative’s established mission.
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As the author of the article declares that is an original unpublished work exclusively created by me, that it has not been submitted for simultaneous evaluation by another publication and that there is no impediment of any kind for concession of the rights provided for in this contract.
In this sense, I am committed to await the result of the evaluation by the journal Cooperativismo & Desarrollo before considering its submission to another medium; in case the response by that publication is positive, additionally, I am committed to respond for any action involving claims, plagiarism or any other kind of claim that could be made by third parties.
At the same time, as the author or co-author, I declare that I am completely in agreement with the conditions presented in this work and that I cede all patrimonial rights, in other words, regarding reproduction, public communication, distribution, dissemination, transformation, making it available and all forms of exploitation of the work using any medium or procedure, during the term of the legal protection of the work and in every country in the world, to the Universidad Cooperativa de Colombia Press.
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