Abstract
The Social Economy entities have been recognized as key agents for achieving the 17 Sustainable Development Goals (SDG) of the 2030 Agenda. To reach that, indicators are required to guide decision-making and facilitate accountability to citizens. Substantial progress has been made for the economic and environmental dimensions, but not for the social one, which is a particularly serious deficiency to support the social value that the Third Sector entities’ have for the society. The objective of this study is to advance in this line, taking two organizations of the Social Economy that operate in the rural and marine environments of an important international tourist destination in Spain, the Canary Islands. The achieve this goal, the study uses the Social Value Polyhedral Model (SPOLY) of Social Accounting in the framework of the SDG to generate a system of relevant indicators that makes possible to project the particular contribution of these social actors, guide their action towards the global objectives, and render accounts in a transparent and understandable way to their stakeholders. The results show a common ground of contribution for both organizations (goals 8 and 17), but also the influence of the sphere of activity and the connections with the community.
Highlights
The organizations that are part of the social economy are essential agents to carry out environmental and business sustainability plans at a global level
The Social Economy entities have been recognized as key agents for achieving the 17 Sustainable Development Goals (SDG) of the 2030 Agenda
The objective of this study is to advance in this line, taking two organizations of the Social Economy that operate in the rural and marine environments of an important international tourist destination in Spain, the Canary Islands
Summary
The organizations that are part of the social economy are essential agents to carry out environmental and business sustainability plans at a global level. This assertion is supported by opinions from supranational institutions such as the one issued in 2015 by the United Nations and by various publications that stress the same argument [1,2]. Rural and marine environments have the greatest impact on the communities in their environment, influencing the configuration of social networks and economic contacts. The positive impact of social economy companies for the sustainability of the territories has been the subject of attention by various specialists [4,5], currently being one of the most controversial topics in the advances in the knowledge of social economy from an academic and scientific perspective
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