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The cooperative economic groups and the problem of the quantification of the social economy entities
[Los grupos económicos cooperativos y el reto de cuantificar las entidades de la economía social]

Author

Listed:
  • Deolinda Meira

    (Politécnico do Porto/ISCAP/CEOS.PP, Portugal.)

Abstract
The Portuguese Cooperative Code allows cooperatives to set up commercial companies, subsidiaries, and acquire shares in the capital of commercial companies, provided this does not affect the autonomy of the cooperative. If through these group strategies, the cooperative aims to meet the needs of its members, we will be facing on the concept of ‘indirect mutuality’, a concept expressly admitted by the doctrine and the rules of certain jurisdictions. In these cases, the Social Economy Satellite Account should consider these commercial companies owned or participated by cooperatives as entities of the social economy. Therefore, a case-by-case analysis will be carried out to distinguish situations of indirect mutuality from situations of companization of the cooperative phenomenon.

Suggested Citation

  • Deolinda Meira, 2019. "The cooperative economic groups and the problem of the quantification of the social economy entities [Los grupos económicos cooperativos y el reto de cuantificar las entidades de la economía social," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 131, pages 103-124.
    • Handle: RePEc:ucm:reveco:y:2019:i:131:p:103-124
    DOI: 10.5209/REVE.63562
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    More about this item

    Keywords

    Grupo cooperativo; Sociedad mercantil; Mutualidad indirecta; Economía Social; Principios orientadores; Cuenta Satélite.;
    All these keywords.

    JEL classification:

    • K30 - Law and Economics - - Other Substantive Areas of Law - - - General
    • K49 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Other
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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