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This book presents and discusses the law of third sector organizations in a selected number of European Union countries and in a comparative perspective, with the aim of providing a common basis for further legal analyses or legislative advancements both at the national and supranational level. The book is divided into two parts. Chapters in Part I present the ways in which each national jurisdiction deals with the group of organizations identified by the authors as “third sector organizations”, regardless of the ways in which these organizations are denominated or are commonly known in each country or the place in which their regulation is found. Chapters in Part II share a synthesis and comparative approach and draw the lines for further developments of the research activity culminated in the book.
This book contributes to the development of literature on cooperative law while paying tribute to Hagen Henrÿ’s significant impact on this field at a global scale. Hagen Henrÿ is one of the most influential scholars in the field of cooperative law. His primary contribution has been in the area of public international cooperative law. His other areas of scientific interest include development law and comparative law. This honorary volume is focused on two main axes -- the essence of cooperatives as well as their activities and their governance. The contributions throw light on how these two axes are addressed by cooperative legislation across countries, regions and continents. In the varied perspectives that the contributions put together, both a theoretical and practical approach, the authors address central, current and crucial issues for the development of cooperative law. The book is a great resource for researcher scholars, as well as policy makers and industry players interested in the topic.
The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.
Conference Proceedings of 4th International Conference on Gender Research
This textbook is a revised second edition of a "classic" on co-operative law, which has been translated into more than 20 languages. The book integrates an analysis of the 1995 Statement of the Co-operative Identity of the International Co-operative Alliance and the impact of political, economic, and social changes over the past 40 years. The original pattern of the book remains unchanged: Two questions are answered for each of the identified principles: What is the meaning of this co-operative principle? How is this principle translated into co-operative legislation? In this newest edition, two additional questions are discussed and answered for each of the chapters: What are the new development trends and what are the new rules in co-operative legislation? (Series: Economy: Research and Science / Wirtschaft: Forschung und Wissenschaft - Vol. 34) [Subject: Co-operative Law]
This open-access book brings together international experts who shed new light on the status of social enterprises, benefit corporations and other purpose-driven companies. The respective chapters take a multidisciplinary approach (combining law, philosophy, history, sociology and economics) and provide valuable insights on fostering social entrepreneurship and advancing the common good. In recent years, we have witnessed a significant shift of how business activities are conducted, mainly through the rise of social enterprises. In an effort to target social problems at their roots, social entrepreneurs create organizations that bring transformative social changes by considering, among other...
A rigorous comparative-historical analysis of how co-operative enterprises in different national contexts, this book deploys two different variants of the new institutionalism. Spicer treats the US as a central case of comparative failure, as contrasted to three rich democracies where the co-operative business model has been more successful: Finland, France, and New Zealand.
The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.
The Equal Pillars of Sustainability investigates whether equality between environmental protection, social sustainability, and economic sustainability can be achieved in all circumstances or what alternatives need to be considered via the latest research on topical issues by international experts.
ÍNDICE DOUTRINA Governação societária e sustentabilidade no direito europeu / J. M. Coutinho de Abreu Digitalização societária europeia. A proposta de diretiva de 2023 / José Engrácia Antunes A base de dados de inibições e destituições (BDID) criada pelo DL 114-C/2023 e outros temas / Alexandre de Soveral Martins As prestações acessórias gratuitas: natureza e delimitação do respetivo objeto / Paulo Olavo Cunha All aboard – mulheres e homens no governo das sociedades cotadas / Maria Elisabete Ramos O novo regime jurídico-societário da fusão, cisão e transformação transfronteiriças – algumas questões interpretativas / Elda Marques Excedentes cooperativos: interpre...