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.
Subject
Management, Monitoring, Policy and Law,Renewable Energy, Sustainability and the Environment,Geography, Planning and Development
Cited by
8 articles.
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