Suchergebnisse

De la NIC 32 se desprende que las aportaciones de los socios al capital se reconocerán como patrimonio neto sólo si la cooperativa tiene un derecho incondicional a rehusar su reembolso. Lo que ocurre es que nuestro ordenamiento cooperativo, en aras de proteger al máximo al socio, incluso frente al riesgo de amenazar la estabilidad de la cooperativa, históricamente ha reconocido un derecho cuasi absoluto al reembolso de sus aportaciones, que la cooperativa tiene que atender aunque esto signifique tener que reducir el capital estatutario o incluso la disolución de la misma. Esto, tal como está en nuestra legislación cooperativa reconocido el derecho al reembolso de las aportaciones del socio, que aunque es posible someterlo a una serie de limitaciones impuestas temporales e incluso cuantitativa, no se puede impedir su ejercicio, significa que todas las aportaciones al capital social de las cooperativas que hayan hecho o que hagan los socios deberán ser calificados a efectos contables como pasivos exigibles y no como hasta ahora como recursos propios. Por tanto, en el ordenamiento cooperativo español, si se quiere evitar que todas las aportaciones de los socios al capital cooperativo sean consideradas recursos ajenos, es necesario realizar una serie de modificaciones legales en la articulación del derecho de reembolso y en el propio régimen del capital social. En el presente estudio se abordará la proyectada reforma de la Ley 27/1999 de Cooperativas para adaptarse al contenido de la NIC 32 y se estudiarán cuáles son las consecuencias de calificar contablemente las aportaciones sociales de los socios como recursos ajenos y no como neto patrimonial como hasta ahora habíamos hecho. ; According the IAS 32 co-operative social shares will no longer be considered as elements of capital. They will be recognised as net worth just if the co-operative has an unconditional right to reject its redemption. However, in order to protect to members, even facing the risk of threatening the co-operaqtive stability, our co-operative legislation has historically recognised a quasi-absolute right of redemption of social shares that co-operatives are compeled to attend, although that means the obligation of reducing the social capital or the co-operative liquidation. According to our co-operative rules, the entitlement to repayment of the social shares cannot be obtructed, although it is possible to submit it to certain temporary and cuantitative limitations. So that, the new regulation on IAS 32 means all the social shares must be considered as liabilities in accountancy. Therfore, the Spanish co-operative legislation must be modified about the entitlment to repayment and the capital stock regime so as to consider the social shares of co-operative's members as debt instrument. This paper will tackle the planned reform on the Spanish Law 27/1999 of Co-operatives to be adapted to the IAS 32 and will study the consequences of considering social shares as intruments and not as net worth.De la NIC 32 il en découle que les apports des associés le capital se reconnaîtront comme patrimoine net seulement si la coopérative a un droit inconditionnel de refuser son remboursement. Ce qui arrive est que notre mise en ordre coopérative, en l'honneur de protéger au maximum l'associé, même en face du risque de menacer la stabilité de la coopérative, il a historiquement reconnu un droit absolu au remboursement de ses apports dont la coopérative a à s'occuper bien qu'il signifie cela avoir à réduire le capital ou inclus la dissolution de la même. Cela, comme est dans notre législation coopérative reconnu le droit au remboursement des apports de l'associé, que bien qu'il soit possible de le soumettre à une série de limitations imposées temporelles et même quantitative, son exercice ne peut pas être empêché, il signifie que tous les apports le capital social des coopératives qu'ils ont faites ou qu'ils font les associés devront être qualifiés à des effets racontables comme exigibles passifs et non comme jusqu'à présent comme propres recours. C'est pourquoi, dans la mise en ordre coopérative espagnole, si cela veut être évité ce que tous les apports des associés le capital coopératif soient considérés recours étrangers, il est nécessaire de réaliser une série de modifications légales dans l'articulation du droit de remboursement et dans le propre régime du capital social. Dans l'étude présente on abordera la réforme projetée de la Loi 27/1999 de Coopératives pour s'adapter au contenu de la NIC 32 et ils seront étudiés quelles sont les conséquences de qualifier dans comptabilité les apports sociaux des associés comme recours étrangers et non comme net patrimonial comme jusqu'à présent nous avions fait.

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 others, ethical, social, and environmental factors. A variety of social enterprise models are emerging internationally and are proving their vitality and importance. But what does the term "social enterprise" mean? What are its roots? And how does it work in practice within the legal framework of any country? This handbook attempts to answer these questions from a theoretical, historical, and comparative perspective, bringing together 44 contributions written by 71 expert researchers and practitioners in this field. The first part provides an overview of the social enterprise movement, its evolution, and the different forms entities can take to meet global challenges, overcoming the limits of what governments and states can do. The second part focuses on the emergence of benefit corporations and the growing importance of sustainability and societal values, while also analyzing their different legal forms and adaptation to their regulatory environment. In turn, the last part presents the status quo of purpose-driven companies in 36 developed and emerging economies worldwide. This handbook offers food for thought and guidance for everyone interested in this field. It will benefit practitioners and decision-makers involved in social and community organizations, as well as in international development and, more generally speaking, social sciences and economics.

El presente libro constituye el primer tomo de la obra Derecho de las sociedades cooperativas, que ofrece un tratamiento completo del régimen jurídico de este tipo de sociedades que, como formas alternativas de empresa, están teniendo un enorme desarrollo en todo el mundo, especialmente tras la crisis económica que hemos padecido. Aunque a lo largo del estudio se toma como referencia esencial la ley estatal de cooperativas (1999), se acude en multitud de ocasiones a normas de Derecho comparado y comunitario y se realiza una continua remisión a la legislatura autonómica, incluyendo las leyes de más reciente promulgación en nuestro país, como es la de Castilla la Mancha (2012) o la nueva Ley de Sociedades Cooperativas Andaluzas (2012) y su Reglamento de Desarrollo (2014). La obra no se limita un mero estudio del complejo Derecho positivo vigente, sino que los autores abordan la materia con una visión crítica y práctica, planteando soluciones a las diversas cuestiones estudiadas (concepto,naturaleza y clases cooperativas, constitución y estatutos sociales, derechos y deberes de los socios y órganos sociales) desde la perspectiva del Derecho de sociedades moderno e integrado a las cooperativas en el sistema societario mercantil, al que se acude constantemente (LSC, Anteproyecto de Código Mercantil, Ley de Mejora del Gobierno Corporativo, etc.) Este enfoque resalta el examen de las notas que se han ido introduciendo en el régimen legal de las cooperativas, que tienden a flexibilizar algunos de los tradicionales principios cooperativos y que han hecho evolucionar en pocos años al modelo cooperativo español de una orientación social a un modelo economicista y funcional, que lo acerca cada vez más al de las sociedades de capital.

Foreword -- Introduction -- PART I: The Social Enterprise Movement -- The social enterprise movement and the birth of hybrid organizational forms as policy response to the growing demand for firm altruism -- Social enterprises in the European Union: gradual recognition of their importance and models of legal regulation -- The Governance Patterns of Social Enterprises Two Proposals to Reconcile the US and European Approaches -- Social Enterprises and Tax: Living Apart Together? -- Corporate Purpose : How the Board of Directors can Achieve an Inclusive Corporate Governance Regime -- Social Enterprise: Conceptual Debates and Approaches -- Models and Trends of Social Enterprise Regulation in the European Union -- Social enterprises in the social cooperative form -- How social entrepreneurs create systemic change A comparative analysis of for-profit and non- profit models -- PART II: Benefit Corporations and B Corp Certification -- Benefit Corporations: Trends and Perspectives -- Behavioral Perspectives on B Corps -- B Lab and the process of certificating B Corps -- Introduction to the law of Benefit Corporations and other public purpose-driven companies -- Benefit Corporations and the Common Law Tradition -- Viability of non-recognized benefit corporations -- Real-World Lessons on Stakeholder Capitalism: How B Lab & B Corp movement catalyze change in society -- PART III: Purpose-Driven Companies: An International Overview -- Social Enterprises and Benefit Corporations in Argentina -- The Failed Attempt to Enact Benefit Company Legislation in Australia and the Rise of B Corps -- Social Enterprises and Benefit Corporations in Brazil: Projects for Corporate Qualification and Capital Market Regulation -- The suitability of Belgian Law to B-Corp -- B Corps, Benefit Corporations and socially oriented enterprises in Canada -- Purpose-driven companies and the projected legal system for benefit and collective interest companies in Chile -- Social Enterprises and Benefit Corporations in China -- Social Enterprises and Benefit Corporations in Colombia -- Social Enterprises and B-Corps in Ecuador -- The suitability of French Law to B-Corp -- Social Purposes in German Corporate Law and Benefit Corporations in Germany -- Social Enterprises and Certified B Corporations in Hong Kong: Development, Key Lessons Learnt and Ways Forward -- B-Corps in India: A Sustainable Business Model -- Social Enterprises and Benefit Corporations in Italy -- Corporations with Social Aims in the Japanese Legal System -- The suitability of Luxembourgish Law to B-Corp -- Certified B Corps in Mexico -- Benefit Corporations in the Peruvian legal ecosystem -- Social Enterprises and Benefit Corporations in Portugal -- Finding space for the B-Corporation within the South African legal landscape -- Social Enterprises and Benefit Corporations in South-Korea -- Social Enterprises and Benefit Corporations in Spain -- Social Enterprises and Benefit Corporations in Switzerland -- Social Enterprises in the Netherlands: Towards more institutional diversity? -- Social Enterprises, Benefit Corporations and Community Interest Companies: The UK Landscape -- Social Enterprises and Benefit Corporations in the United States -- Innovation in Uruguayan Business Law: The "Benefit and Collective Interest Companies and Trusts" -- Legal regulation of social enterprises in other European countries.