sus ainabili y
A icle
The Con ibu ion o he Fishe men’s Guilds and he
Ag a ian T ans o ma ion Socie ies o he Sus ainable
De elopmen Goals: The Case o he Cana y Islands
Ja ie Mendoza Jiménez 1,* , Bea iz Guzmán Pé ez 2, Ma ía Vic o ia Pé ez Mon e e de 1and
Cándido Román Ce an es 1
1Facul y o Economics, Business and Tou ism, La Laguna Uni e si y, 38250 San C is óbal de La Laguna,
Spain; [email p o ec ed] (M.V.P.M.); [email p o ec ed] (C.R.C.)
2Facul y o Economics, Eu opea Uni e si y, Calle Inocencio Ga cía 1, 38300 La O o a a, Spain;
[email p o ec ed]
*Co espondence: [email p o ec ed]; Tel.: +34-699-25-60-65
Recei ed: 13 June 2020; Accep ed: 10 July 2020; Published: 13 July 2020


Abs ac :
The Social Economy en i ies ha e been ecognized as key agen s o achie ing he
17 Sus ainable
De elopmen Goals (SDG) o he 2030 Agenda. To each ha , indica o s a e equi ed
o guide decision-making and acili a e accoun abili y o ci izens. Subs an ial p og ess has been made
o he economic and en i onmen al dimensions, bu no o he social one, which is a pa icula ly
se ious de iciency o suppo he social alue ha he Thi d Sec o en i ies’ ha e o he socie y.
The objec i e
o his s udy is o ad ance in his line, aking wo o ganiza ions o he Social Economy
ha ope a e in he u al and ma ine en i onmen s o an impo an in e na ional ou is des ina ion in
Spain, he Cana y Islands. The achie e his goal, he s udy uses he Social Value Polyhed al Model
(SPOLY) o Social Accoun ing in he amewo k o he SDG o gene a e a sys em o ele an indica o s
ha makes possible o p ojec he pa icula con ibu ion o hese social ac o s, guide hei ac ion
owa ds he global objec i es, and ende accoun s in a anspa en and unde s andable way o hei
s akeholde s. The esul s show a common g ound o con ibu ion o bo h o ganiza ions (goals 8 and
17), bu also he in luence o he sphe e o ac i i y and he connec ions wi h he communi y.
Keywo ds: social economy; social accoun ing; ishe men guilds; sus ainabili y; indica o s; SDG
1. In oduc ion
The o ganiza ions ha a e pa o he social economy a e essen ial agen s o ca y ou en i onmen al
and business sus ainabili y plans a a global le el. This asse ion is suppo ed by opinions no only
om sup ana ional ins i u ions such as he one issued in 2015 by he Uni ed Na ions bu also by
a ious publica ions ha s ess he same a gumen [
1
,
2
]. In he p oximi y ecosys ems, sus ainabili y
plays an e en mo e impo an ole in de elopmen , and i is he e whe e he social economy en i ies
occupy a p i ileged place.
Ru al and ma ine en i onmen s ha e he g ea es impac on he communi ies in hei en i onmen ,
in luencing he con igu a ion o social ne wo ks and economic con ac s. No only because hey balance
he use o na u al communal esou ces, aligned wi h he wo ks o he Nobel P ize winne Eliono
Os om [
3
], bu also because hey a e consubs an ial wi h he su i al and he social well-being o
he communi ies. The posi i e impac o social economy companies o he sus ainabili y o he
e i o ies has been he subjec o a en ion by a ious specialis s [
4
,
5
], cu en ly being one o he
mos con o e sial opics in he ad ances in he knowledge o social economy om an academic and
scien i ic pe spec i e.
Sus ainabili y 2020,12, 5635; doi:10.3390/su12145635 www.mdpi.com/jou nal/sus ainabili y
Sus ainabili y 2020,12, 5635 2 o 28
Decision making mus be done h ough he e i ica ion o esul s ha can be e alua ed,
and, e en mo e
, quan i ied. Howe e , so a he e a e no enough indica o s o pe o m quan i a i e
app oaches on he o ganiza ional pe o mance o hese en i ies wi h ega d o sus ainabili y. In ecen
yea s,
a conside able
e o has been made in a ious na ional and in e na ional sphe es in he sea ch
o models ha allow a s anda dized e alua ion o he en i onmen al, social, and sus ainabili y ac ions
ca ied ou by o ganiza ions. The combina ion o he objec i es o sus ainabili y and he c ea ion o
social bene i equi es en i ies o wo k in a mo e s a egic way. On he o he hand, socie y equi es ha
economic o ganiza ions become humanized, sa is ying he needs o ci izens.
This wo k s udies wo social economy en i ies ha can be a e e ence o channel s a egies o
he 2030 SDGs. An Ag a ian T ans o ma ion Socie y (SAT), a hyb id associa i e business model in
wha e e s o i s co po a e s uc u e be ween a coope a i e and he me can ile company [
6
,
7
] and
a ishe men’s
guild. Bo h ca y ou hei p oduc i e ac i i y in he Cana y Islands and hey a e closely
linked o he ag icul u al and ma ine en i onmen s in which hey ope a e. The choice o bo h en i ies
was no a bi a y. Un il he mid-nine een h cen u y ishing and ag a ian ac i i y ep esen ed he main
g ow h engines o he Cana y a chipelago be o e he a i al o ou ism and po ac i i y. The selec ion
o en i ies esponds o he need o show wo examples ha mee one o he undamen al equi emen s
in he decalogue o he social economy: p oximi y. The p oximi y o consume s, pa ne s, and wo ke s
who a e pa o companies.
In his way, he local aspec appea s as a sign o iden i y and i is o e sized by linking he
p oduc i e ac i i y wi h imp o ing people’s income and quali y o li e. The eeling o belonging o
a communi y
beyond he business o ganiza ion implies emo ional ies ha can be quan i ied, as i
will be seen h oughou his wo k. This s udy emphasizes he impo ance o mone izing he social
alue o o ganiza ions and hei connec ion wi h he e hical dimension, as well as wi h s a egic
decision-making o sus ainabili y. All his has epe cussions on local communi ies, on he en i onmen ,
on public adminis a ions, on in e es g oups, on amilies, on employmen , and e en on basic ci izen
income.
The Social
Accoun ing sys em allows o ganiza ions o communica e hei con ibu ions and
achie emen s in sus ainabili y. I s in eg a ion in o he business s a egy makes i easie o o ganiza ions
o make decisions o ad ance in he deploymen and achie emen o he 2030 SDGs.
This wo k has been s uc u ed as ollows. Fi s , we con ex ualize he links be ween he SDGs and
he social economy om a heo e ical poin o iew, emphasizing he wo en i ies ha a e he objec o
he analysis. We hen e alua e he sys em o sus ainable de elopmen indica o s, o inally en e he
empi ical s udy o he esea ch quan i ying he con ibu ion o each en i y social accoun ing alue
a iables o he SDGs. We inally p o ide he conclusions and u u e lines o esea ch.
2. Theo e ical F amewo k
2.1. SDGs and he En i ies o Social Economy
Al hough i is ue ha he conce n abou he e ec s o economic p og ess on na u al esou ces
and socie y has a ce ain his o ical adi ion [
8
,
9
], i was no un il he ea ly se en ies o he las
cen u y ha mo e impo ance was gi en o he need o a change in he de elopmen model ha
made i possible o p ospe i y o be el anywhe e on he plane , and ha was compa ible wi h i s
conse a ion. I is p ecisely in hese yea s when sus ainabili y is in oduced in he discou se on economic
de elopmen i is a ibu ed o Ba ba a Wa d, ounde o he In e na ional Ins i u e o En i onmen
and De elopmen [10], combining wo hi he o con lic ing e ms, sus ainable de elopmen .
Two undamen al miles ones ga e concep ual suppo o his new de elopmen pa adigm
and con ibu ed o i s popula iza ion: he Uni ed Na ions Con e ence on he Human En i onmen
(S ockholm, 1972), he i s in e na ional ins i u ional ecogni ion o he need o aligning economic
de elopmen wi h he conse a ion o esou ces, and he publica ion in 1980 o he Wo ld Conse a ion
S a egy Li ing Resou ce Conse a ion o Sus ainable De elopmen , a pionee ing documen in he analysis
o he ac ions o be implemen ed o achie e sus ainable de elopmen .
Sus ainabili y 2020,12, 5635 3 o 28
The in e es in he app oach o s a egies ha p omo ed his de elopmen model was aken up
sho ly a e wa d by he Uni ed Na ions, en us ing his ask o he Uni ed Na ions Commission o
En i onmen and De elopmen (WCED), be e known as he B und land Commission. The de ini ion
o sus ainable de elopmen included in i s Repo as “one ha mee s he needs o he p esen gene a ion
wi hou comp omising he abili y o u u e gene a ions o mee hei own needs” [
11
], in addi ion o
ha ing wide accep ance, i has been placed a he s a ing poin o he deba e on con en and s uc u e
owa ds a mo e sus ainable wo ld [12].
The agueness and inde e minacy o he de ini ion [
13
] lead o mul iple in e p e a ions (
se en yea s
a e he publica ion o he B und land Commission Repo , [
14
] i accoun s o mo e han 80 di e en
in e p e a ions o sus ainable de elopmen ha ake as a s a ing poin he de ini ion o mula ed by he
hen No wegian P ime Minis e ) and, consequen ly, o diame ically opposed p oposals o achie e i .
Speci ically, i has spa ked an in ense discussion a ound wo ques ions: wha needs should i gua an ee:
only ma e ial needs, ela ed o he s anda d o li ing and consump ion o basic goods and se ices [
15
],
o should i also enable he expansion o people’s decision-making capaci ies [
16
], and wha ype o
capi al condi ions g ow h [17], whe he echnological capi al [18] o na u al capi al [19,20].
F om an ins i u ional pe spec i e, he de elopmen app oach based on well-being and eedom has
p e ailed [
21
]. Thus, concei ing sus ainable de elopmen as a human de elopmen ha pu sues he
achie emen o economic p ospe i y and he expansion o he undamen al eedoms o p esen
and u u e gene a ions in all i s dimensions, wi hou lea ing anyone behind. In his cu en
ision, sus ainable de elopmen is conside ed in an in eg al way, un olding in a iple aspec
-economic,
social and
en i onmen al-, and i s achie emen en ails a mani es a ion, essen ially,
on a local
scale [22,23].
This ins i u ional concep ual consensus a he in e na ional le el has been accompanied by
an unp eceden ed
global commi men o u gen ly unde ake ac ions ha allow i m p og ess owa ds
sus ainable de elopmen , he 2030 Agenda. I is an ac ion plan made up o 17 Objec i es o Sus ainable
De elopmen (SDGs) and 169 goals o uni e sal applica ion, ela ed o i e a eas conside ed c i ical
o humani y and he plane , and which guide he e o s o he coun ies o achie e a sus ainable
wo ld in he yea 2030. The 17 SDGs es ablished ep esen p og ess. In e ms o achie ing sus ainable
de elopmen — aking in o accoun he ambigui y p esen in he de ini ion o he B und land Repo [
11
].
The ollowing wo could be highligh ed as dis inc i e elemen s o he 2030 Agenda.
Fi s ly, he ecogni ion
ha , o achie e he objec i es and goals se , decisi e ac ion by ins i u ions and
go e nmen s and he in ol emen o p i a e agen s a e equi ed. Secondly, he need o ha e a sys em
o indica o s ha makes i possible o moni o he p og ess made a di e en scales o agg ega ion,
guide he
ac ion o he di e en decision-making uni s and, ul ima ely, enable accoun abili y o
he ci izenship.
Social economy en i ies, in line wi h he de ini ion o [
24
] a e concei ed as “o ganiza ions
wi h explici social o en i onmen al objec i es guided by p inciples and p ac ices o coope a ion,
solida i y, e hics and
democ a ic sel -managemen ” [
25
] and ha e been ecognized as decisi e en i ies
in he global ac ion plan aimed a achie ing sus ainabili y, bo h ins i u ionally [
22
] and academically [
26
],
undamen ally o he ollowing ou easons.
Fi s ly, because i s ope a ing p inciples a e aligned wi h he alues ha guide ac ion owa ds
a mo e
sus ainable plane , so hey could p omo e he in ended human and in eg al de elopmen [
27
].
In his ega d, he de ining ea u es o he Thi d Sec o en i ies would make possible he expansion
o he eedoms o p esen and u u e gene a ions [
28
], ha ing de i ed, om a heo e ical poin o
iew, he e ec s ha such p inciples and alues would ha e on u ili y social [
29
] and sus ainable
de elopmen [
30
]. In pa icula , he p e alence o people and wo k be o e he capi al, social pu pose,
o he democ a ic go e nance ha cha ac e ize hem would allow hese o ganiza ions o exe cise
social, economic, and poli ical unc ions in he economic sys em ha would con ibu e o achie ing
sus ainable g ow h and socially inclusi e [2,31].
Sus ainabili y 2020,12, 5635 4 o 28
Second, he pa e ns o p oduc ion, inance, and exchange o social economy en i ies p io i ize
no only people bu also espec o he na u al en i onmen . Hence, i is es ima ed ha hei
ac ions would holis ically and syne gis ically ein o ce he di e en dimensions o sus ainabili y,
cons i u ing an al e na i e
o he unbalanced and exclusi e de elopmen model de i ed om he
cen ali y o he economic pilla [1].
A hi d eason why hese agen s a e conside ed c i ical o achie ing he challenges posed is ela ed
o he a ea in which hey ca y ou hei ac i i y. Thei oo s in he local economy and he communi y
in which hey ope a e would a o , a his e i o ial le el, inclusi e and human de elopmen [
4
,
32
].
A e y
impo an aspec o make e ec i e he de elopmen cen e ed on people is he conside a ion o
local demands and needs and hei achie emen in p ac ice.
Finally, he po en ial o he social economy owa ds he SDGs can also be explained bea ing in
mind ha i ac s no only h ough he en i ies ha make i up, bu also h ough he ci il socie y ha is
in ol ed in hem, and ha has been u ged o collabo a e o achie e such objec i es [
24
,
31
]. The Uni ed
Na ions In e disciplina y Wo king G oup on Social and Solida i y Economy has ema ked he speci ic
goals ha , wi hin each o he SDGs, would be ein o ced h ough i s ac ion [27].
2.2. Assessmen o he Con ibu ion o he SDG: Pa icula i ies o he Social Economy
To ul ill he commi men s acqui ed in he a ea o sus ainable de elopmen i is necessa y o ha e
indica o s, o “symbolic ep esen a ions designed o communica e a p ope y o endency o a complex
sys em o en i y” [
33
] ha a e a ai h ul e lec ion o he deg ee o sus ainabili y achie ed. I is c i ical
ha he selec ed me ics p o ide in o ma ion in all h ee dimensions, and guide ac ion in he igh
di ec ion, a di e en le els o disagg ega ion and decision. They a e impo an ca alys s and can
change beha io , as hey “a ise om alues and c ea e alues” [34].
Howe e , he design o sus ainabili y indica o s en ails ce ain di icul ies, mainly because he
ul ima e goals a e ela ed o subjec i e and quali a i e aspec s, and a e dimensions domina ed by he
Humani ies [
33
]. I would seem, he e o e, con enien o mo e om an app oach cha ac e ized by
he p e alence o objec i e and quan i a i e me ics o ano he one in which g ea e p ominence is
gi en o indica o s ha , al hough being subjec i e - o measu ing quali a i e a iables-, a e igo ous
and eliable. “Con inuing o measu e wha is easy o measu e ins ead o wha is impo an o people,
will con inue o guide ac ion owa ds a wo ld wi h a lo o quan i y and low quali y” [34].
Since he Uni ed Na ions Con e ence on En i onmen and De elopmen (Rio de Janei o, 1992),
e o s ha e been made o speci y he c i e ia ha mus be me by he me ics o sus ainable
de elopmen [
35
]. Among hem, i could be highligh ed ha , in addi ion o being ele an and p ecise,
hey mus be unde s andable o ci izens, anspa en , and ocused on people [
22
].
Special emphasis
has
also been placed on ensu ing ha he design p ocess is democ a ic and pa icipa o y. The in eg a ion
o his e hical componen in he cons uc ion phase o he indica o guides he measu emen owa ds
he ul ima e goal—human well-being and in a-gene a ional equi y [33,34].
Subs an ial p og ess has been made in de e mining me ics on a global scale, wi h an indica o
amewo k es ablished o assess p og ess owa ds he 17 SDGs and hei 169 a ge s [
35
].
Al hough his
app oach ep esen s an “unp eceden ed s a is ical challenge” [
36
], he ele ance o he selec ed me ics
has been ques ioned, as well as he manageabili y o he da a [
37
], exp essing he need o achie e
global ag eemen s o es ablish a homogeneous implemen a ion sys em [38].
A widely accep ed e e ence model o he design o sus ainabili y indica o s a he o ganiza ional
le el is ha o he heo y o he alue chain o change [
39
], a chain o causali y by which he ac i i ies o
an en i y ansla e in o economic impac s, en i onmen al and social. F om an ins i u ional pe spec i e,
his heo y has been aken as a amewo k o guide o ganiza ions in he p ocess o selec ing sus ainable
pe o mance indica o s, in i s h ee dimensions [
40
,
41
]. The desi able indica o s, in his logical model,
a e e e ed o as he impac s, al hough unde s anding wha ac i i ies o he o ganiza ion ha e caused
hem. This in ol es combining me ics o a e ospec i e ype, o hose measu ing esul s and impac s,
wi h o he s o a p ospec i e na u e, ha p edic esul s and impac s.
Sus ainabili y 2020,12, 5635 5 o 28
To acili a e he assessmen o he o ganiza ions’ impac and guide hei ac i i ies owa ds he
SDGs, he alliance be ween he Uni ed Na ions Global Compac , GRI, and he Wo ld Business Council
o Sus ainable De elopmen (WBCSD) has es ablished an in en o y o indica o s, aken om widely
ecognized s anda ds. En i ies can di ec ly selec he me ics hey conside mos ele an o use hem
as an inspi a ion o de ine hei own. In any case, o he selec ion and design o such indica o s,
he pa ne ship
ecommends in ol ing s akeholde s, al hough he p ocedu e o ca ying i ou is no
s anda dized. The en i ies o he ag i- ood sec o ha e a speci ic guide o he deploymen o hei
ac i i y owa ds he SDGs, in which pa icula me ics a e p oposed [
42
], mos ly e e ing o inpu s
and ac i i ies, and esul s o he en i onmen al dimension.
On he o he hand, he de elopmen o indica o s o he social aspec is in a mo e incipien
phase. In he las yea s’ gene ic sys ems o de e mine he social impac a he o ganiza ional le el
ha e appea ed, such as he Balance o he Common Good [
43
], Impac Assessmen B [
44
], he LBG
model, he Capabili ies Index [
45
], he Impac Measu emen F amewo k [
46
], he SPOLY model [
47
],
o he Social Re u n on In es men . The me ics ha hese sys ems p opose o e e o di e en links in
he impac alue chain while equi ing a di e en deg ee o pa icipa ion om he en i y’s in e es
g oups [48].
F om an academic pe spec i e, he e ha e been a ious wo ks ha add ess he analysis o he
con ibu ion o business o ganiza ions o he SDGs Those include no only mul ina ionals [
49
,
50
]
bu also small and medium-sized companies [
51
], and sp ead h ough di e se p oduc i e sec o s,
like manu ac u ing [52] o ag icul u e [53].
2.3. Social Economy in Spain: Fishe men’s Gilds and Ag a ian T ans o ma ion Socie ies
Bea ing in mind ha he social economy “ o ms a space o economic eali y made up o p i a e
o ganiza ional o ms c ea ed by people o espond o hei own social demands, o hei subs an i e
p oblems and o hei social aspi a ions”, i s conc e ion in each coun y and momen o ime depends
on he ypes o needs o be co e ed and he economic p oblems ha a e no sa is ac o ily esol ed
ei he by he S a e o by he adi ional business sec o [24].
In Spain, he di e en o ms o social economy en i ies ha cu en ly exis a e he esul o hei
pa icula his o ical, social, poli ical, cul u al, and economic ajec o y [
54
,
55
]. The agen s o he social
economy ha e a common egula o y amewo k, he Law 5/2011, o Ma ch 29, on he Social Economy,
which exp essly ecognizes in i s a icle 4 ishe men’s guild and SATs as amilies o he social economy,
because hey a e go e ned o he guiding p inciples o his sec o .
Fishe men’s guilds ha e a long his o ical adi ion in Spain, he i s o which is known o da e back
o he 11 h cen u y [
56
,
57
]. Gene ally, i was he ishe men hemsel es who p omo ed hei c ea ion o
acili a e he exe cise o hei ade h ough collabo a i e p ac ices.
The e o e, pe o ming communi y
unc ions o he bene i o hei associa es and pa icipa ing in he de elopmen o
a ma ginal
pa o
he popula ion wi h limi ed esou ces, linked o he exploi a ion o he sea and linked o small a isanal
ishe ies [58].
Cu en ly, he guilds a e de ined in a icle 45 o Law 3/2001, o Ma ch 26, on S a e Ma i ime
Fishe ies, as amended by Law 33/2014, o Decembe 26, wi h he ollowing cha ac e is ics: co po a ions
unde public law, non-p o i , ep esen a i e o he economic in e es s o i s pa ne s, endowed wi h ull
legal pe sonali y and he capaci y o ac o he ul illmen o i s pu poses. Thei egula ion is unde
he esponsibili y o he Au onomous Communi ies. This egula o y amewo k ecognizes ha he
guilds ca y ou ce ain speci ic unc ions o an economic, social and ecological na u e ha could be
g ouped in o wo gene al ca ego ies: one ha enables hese agen s o pa icipa e in he go e nance o
ishe ies, and o he s ha se e he social pu pose ha cha ac e izes hem (Table 1).

Sus ainabili y 2020,12, 5635 6 o 28
Table 1. Fishe men’s Guilds and Ag a ian T ans o ma ion Socie y (SATs): gene al cha ac e is ics.
Fishe men´s Guild Ag a ian T ans o ma ion Socie ies
Regula o y
amewo k
Ley 3/2001, de 26 de ma zo, de Pesca Ma í ima del
Es ado, modi icada po la Ley 33/2014, de 26 de
diciemb e
Real Dec e o 1776/1981, de 3 de agos o, po el
que se ap ueba el Es a u o que egula las
Sociedades Ag a ias de T ans o mación, BOE
núm. 194, de 14 de agos o
De ini ion
Non-p o i public law co po a ions, ep esen a i e o
he economic in e es s o i s pa ne s, endowed wi h
ull legal pe sonali y and he capaci y o ac o he
ul illmen o hei pu poses.
Ci il socie ies o economic-social pu pose o
he p oduc ion, ans o ma ion and
comme cializa ion o ag icul u al, li es ock o
o es y p oduc s, he ealiza ion o
imp o emen s in he u al en i onmen ,
ag a ian p omo ion and de elopmen and he
p o ision o common se ices ha se e ha
pu pose.
Func ions
Fishing
Go e nance
– Du y o in o m/ igh o
in o m he
compe en adminis a ions.
– Pa icipa e in he i s sale
o ishe y p oduc s.
– P opose imp o emen s o
he condi ions o sale and
e alua ion o p oduc ion.
– P omo e he
ans o ma ion,
conse a ion and
p omo ion o
ishe y p oduc s.
– Ensu e compliance wi h
ishe ies egula ions.
– P o ision o
public se ice.
– Facili a e he
implemen a ion o he
common ishe ies policy.
– Main ain he s a us o
demand concessions.
– Collabo a e wi h ishe ies
and oceanog aphic
esea ch o ganiza ions.
Economic goals
P oduc ion,
ans o ma ion and
dis ibu ion o
ag icul u al, li es ock
and o es y p oduc s.
Social goals
– Ad ice and
guide membe s.
– P o ide social,
ec ea ional, cul u al, and
simila se ices.
– P omo e pa ne
aining ac i i ies.
Social Goals
– Making
imp o emen s in
u al a eas.
–
Ag a ian p omo ion
and de elopmen .
– P o ision o
common se ices o
membe s ha se e
he
economic pu pose.
Sus ainabili y 2020,12, 5635 7 o 28
Table 1. Con .
Fishe men´s Guild Ag a ian T ans o ma ion Socie ies
Speci ic
cha ac e is ics
as Social
Economy
en i y
– Specializa ion in a single sec o , he
ishing indus y.
– Obliga ion o collabo a e wi h he public sec o .
– In gene al, adop ion o ag eemen s
ollowing he coope a i e p inciple “1
pe son, 1 o e”.
– Adop ion o ag eemen s ha imply
inancial obliga ions o he membe s
based on p opo ionali y wi h espec o
he con ibu ions o he sha e capi al, i
es ablished by he S a u es.
– Dis ibu ion o bene i s based on he
con ibu ion made by he pa ne o he
sha e capi al.
– T ansmission o he condi ion o
membe ship in e i os o by inhe i ance
only in he e en ha he subs i u e mee s
quali ies simila o hose o he o me and,
in addi ion, he Gene al Assembly
app o es i .
Taking in o accoun he guiding p inciples o he Social Economy en i ies [
59
], hose o he
p e alence o people, applica ion o he esul s based on wo k, in e nal solida i y and independence
om he public powe s a e p esen in hem. By hei na u e, hey all wi hin he ha dco e o he social
economy, made up o coope a i es, mu ual socie ies, and associa ions [
60
]. Two undamen al aspec s
dis inguish hem om o he o ganiza ions o a social na u e: he specializa ion in a single sec o ,
he ishing sec o , and he obliga ion o collabo a e wi h public au ho i ies.
As ep esen a i e en i ies o he in e es s o he a isanal and insho e ishing b anch, hey a e a key
pa o he Blue G ow h Ini ia i e he Ac ion p og am o he Food and Ag icul u e O ganiza ion o he
Uni ed Na ions (FAO) ha suppo s global sus ainabili y h ough measu es ha speci ically p omo e
he sus ainabili y o he oceans and he Blue G ow h S a egy—a long- e m s a egy o he Eu opean
Union o suppo he sus ainable g ow h o he ma ine and ma i ime sec o s [
61
], o supplying ood,
income, and employmen in a sus ainable way—due o he in insic cha ac e is ics o he p oduc i e
ac i i y ha hey ca y ou [
62
,
63
]—and because hei pa icipa ion in he go e nance o ishe ies
allows he in eg a ion o adi ional ecological knowledge o ishe men in o sho - e m ope a ional
managemen and he p epa a ion and long- e m planning o ishe ies policies.
The SATs ha e an o ganiza ional and managemen o mula based on associa ionism,
speci ic o
he Spanish legal sys em -al hough in F ance he e is an associa i e igu e ha has simila i ies
o he Spanish one, called G oupemen s Ag icoles d ’Exploi a ion en Comun [
64
]. I s egula o y
amewo k,
Royal Dec ee
1776/1981 and i s co esponding O de con igu e hem as ci il companies in
he ag icul u al sec o , o pu poses o an economic and social na u e (Table 1).
This associa i e igu e has i s an eceden s in he Union G oups o Ag a ian Coloniza ion (GSC),
c ea ed a e he Spanish Ci il Wa o ca y ou imp o emen ac i i ies in u al a eas and p omo e
ag icul u al wo ks and ac i i ies wi h he help o he S a e. Va ious o de s and subsequen ci cula s
expanded hei ield o ac ion [
6
], gi ing hem a co po a e, coope a i e, and me can ile na u e o
inc ease p oduc i i y in he Spanish ag icul u al sec o [7].
The GSCs we e widely dissemina ed [
65
], al hough changes we e made o hei egula ions o
e lec he new poli ical and economic eali y in he coun y. The SATs came o eplace such g oups,
designing hei s a u e based on one o he ex inc union g oups. The e o e, elemen s o coope a ion
and comme cial en i ies con e ge in i [
7
] (Table 1), among which he b each o he coope a i e p inciple
o democ a ic decision-making—in ag eemen s ha imply economic obliga ions o membe s—could
be highligh ed, ha o pa icipa ion in he capi al, and he p e alence o he igu e o he pa ne o e
his inancial con ibu ion.
Sus ainabili y 2020,12, 5635 8 o 28
3. Fishe men´s Guilds and SATs in he Cana y Islands
3.1. Geog aphical Con ex
The geog aphical con ex o he ishe men’s guilds and SATs is he Cana y a chipelago,
an ou e mos
egion o he Eu opean Union. The Cana y Islands is an Au onomous Communi y o he
Kingdom o Spain, loca ed o he no h-wes coas o he A ican con inen —app oxima ely 4
◦
om
he T opic o Cance —and 100 km om he bo de be ween Mo occo and Wes e n Saha a. I s o igin is
olcanic, i has eigh main islands, h ee isle s, and wo ocks, and 1379 km o coas line leng h—18.38%
o he na ional o al [
66
]. I s ju isdic ional wa e s bo de h ee na ional ma i ime bo de s, Po ugal,
Mo occo, and Wes e n Saha a, ha ing he la ges Exclusi e Economic Zone on a na ional scale [67].
This insula g oup is loca ed in he passage o he cold ma i ime cu en o he Cana y Islands,
which egula es he clima e and de e mines he oceanog aphic cha ac e is ics o he a ea. I is popula ed
by a la ge numbe o endemic and mig a o y o ansbounda y species and is conside ed a unique
ecosys em o global impo ance. A pa icula ea u e o his cu en is ha i has an ascension zone,
along he wes A ican coas , whe e deep, nu ien - ich cold wa e s a i e, which s imula e p ima y
p oduc i i y and, he e o e, ha o o he le els. o he ma ine ood chain [
68
]. The p oduc i i y o
he oceanic wa e s ha su ound he islands is lowe , due o hei oligo ophic condi ions and he
na owness o he insula con inen al shel , due o he olcanic o igin o he a chipelago [69].
Rega ding he clima e o he Cana y a chipelago, in gene al, i is d y and humid sub opical,
al hough i has mic oclima es, o accen ua ed clima ic di e ences o e sho dis ances, which p omo e
g ea ecological di e si y and landscape con as s. I s he mal condi ions a e mild, wi h ew
seasonal con as s h oughou he yea . These cha ac e is ics ha e shaped his island complex
as an impo an in e na ional ou is des ina ion, ha ing ecei ed in 2019 13.1 million in e na ional
a ele s [
70
].
The cha ac e is ic
ac i i ies o ou ism a e he main engine o he egional economy,
hus, he con ibu ion
o he ou ism sec o o he GDP o he Cana y a chipelago eached 35% in
2018 [71].
3.2. S udy Cases
3.2.1. Fishe men´s Guild
The Fishe men’s Guilds, concei ed as unions o ishe men who ga he ed a ound an en i y
o o ganiza ion, y o achie e he objec i es o he ac i i y hey ca y ou [
72
]. These en i ies,
despi e ha ing
ecei ed less a en ion in he ield o social economy, ha e been explici ly ecognized as
key pieces in comp ehensi e sus ainabili y [73].
The guilds make a comp ehensi e con ibu ion o he local communi y and gene a e social
alue o sus ainabili y in he managemen o hese egional o ganiza ions. Thus, hey ha e shown
a high capaci y o sel -o ganiza ion and in e nal con lic esolu ion, managing o es ablish o ms o
ela ionship be ween hei membe s and wi h common esou ces in an a emp o con ol ishing e o
and ag ee on gea and p ac ices o use in he exe cise. Fishing, mos ly insho e o a isanal [63,74].
Among he academic s udies on he guilds, he socio-en i onmen al managemen hey ca y
ou in gene al [
75
], hei socio-economic in luence on ishing [
76
], and e en collabo a ion wi h he
scien i ic communi y [
77
] s and ou . In pa icula , o he ex en ha he e ec i e pa icipa ion o
hese o ganiza ions in he go e nance o ishe ies allows hose who p ac ice his p o ession o ob ain
a g ea e economic income, i would also ein o ce he economic aspec o sus ainabili y [73].
Fishing ac i i y has a low economic weigh in he Cana y Islands’ p oduc i e s uc u e.
Acco ding o
he 2019 Annual Repo o he Economic and Social Commi ee Council o he Cana y
Islands on he economic, social and labo si ua ion o he Cana y Islands in 2018 [
78
], and based on da a
om he Na ional Ins i u e o S a is ics (INE), Spanish Regional Accoun ing (CRE) 2018, he p oduc ion
o he ishing sec o in he Cana y Islands in 2017 (la es a ailable da a), i is 13,837,790 kg in esh
Sus ainabili y 2020,12, 5635 9 o 28
ishing (8.76% mo e han he p e ious pe iod in mone a y e ms), 7,818,477 kg in aquacul u e and
170,777 kg in ozen.
In e e ence o expo s o ish, c us aceans, mollusks, and o he aqua ic in e eb a es, hey a e
es ima ed a 124.33 million eu os in 2018, a dec ease o 24.93% compa ed o he p e ious yea [
79
].
The public
unds o his subsec o in he 2014–2020 pe iod amoun o 93.7 million eu os, o which
60.9 million belong o he POSEICAN-Pesca p og am.
As o he lee used o ex ac hese esou ces, acco ding o da a o he Minis y o Ag icul u e and
Fishe ies, Food and En i onmen (MAPAMA) Annual Repo o 2019 on he Ac i i y o he Spanish
Fishing Flee , he cha ac e iza ion o he ac i e lee o 2018 by modali y census as o 12/31/2018,
wi h espec
o he Cana y Islands, is as ollows: o al numbe o essels in he na ional ishing g ound,
589. Among hem, mino a s 537 (91%) and pole-and-line una essels 52 (9%).
I should be no ed ha he impo ance o a isanal and insho e ishing in he whole o he ishing
ac i i y in he Cana y Islands is a e lec ion o a long his o ical adi ion in he egion [
69
,
80
], and is
pa o he iden i y o many o i s owns [
68
]. Acco ding o he 2007–2013 Na ional S a egic Plan o
he Eu opean Fishe ies Fund [
81
], 30 o he 89 Cana y Islands municipali ies a e dependen on his
p oduc i e ac i i y.
The sailo s and shipowne s o he Cana y Islands au onomy, like hose o he es o Spain,
olun a ily associa e hemsel es wi h he ac i e ishe men’s b o he hoods which, acco ding o
da a om he Minis y o Ag icul u e, Li es ock and Fishe ies o he Cana y Islands Go e nmen ,
amoun o
25 in 2018. In Tene i e, he la ges o i s islands, a e loca ed 10 o hese social economy
en i ies, which ep esen s 40% o he o al in he a chipelago.
O he ishe men’s guilds ha emain ac i e in his Au onomous Communi y, a e ha ing
ca ied ou in e iews o check hei a ailabili y, one o hem was selec ed as a pa icula case s udy.
This guild
is loca ed on he sou he n coas o he island o Tene i e, wi h e i o ial ju isdic ion in wo
municipali ies dependen on ishing ac i i y [
81
]. Wi hin i s e i o ial scope a e loca ed six po s,
managed by di e en adminis a i e le els. The enue and he iscal add ess o he analyzed en i y
a e loca ed in a po wi h a comple e endowmen o in as uc u es, op imal docking condi ions,
ancho ing and sho e acili ies, and a ic o ishing boa s o he la ges in he a ea.
The b o he hood census is made up o 138 membe s, mos ly sailo s (60.1%), om he mino
gea ishing segmen s (79%) and una essels (31%). 43.5% o associa es ha e been a ilia ed o
mo e han 20 yea s, and 39.9% o membe s egis e ed wi hin he las en yea s. In he po s loca ed
wi hin i s ju isdic ion, a o al o 67 essels o mino gea s (88%) and una essels (12%) a e egis e ed,
p edomina ing hose o leng h less han 10 m (64%).
The s a u es es ablish as go e ning bodies 16 membe s in he gene al mee ing and 6 membe s
in he council, in addi ion o he senio employe and he senio ice-employe . The o ganiza ional
s uc u e is comple ed wi h wo labo wo ke s. The b o he hood’s public concessions a e he c ane,
he a el li , and he epai shop, whose igilance and main enance mus be gua an eed.
I does no ha e a i s sale concession and, in he po whe e i is loca ed, he e is also no place ha
allows he egis a ion o esh ish. The associa es o he en i y wi h a base o ope a ions in ha po
mus anspo he ishe y p oduc s o hei labeling o s a hei comme cializa ion au onomously.
The en i y, on he one hand, ob ains he income om he ees paid by he pa ne s, he p o ision o he
d y dock se ice and he sale o ishing equipmen . On he o he hand, i s olumes o pu chases om
local supplie s a e sca ce and i con ac s c edi se ices.
The guild deals wi h i s daily ope a ions by alloca ing impai men s due o uncollec ible comme cial
loans on an indi idual basis, which i la e e e s o he pa collec ed o eclassi ies o clien s.
The guild
aces e ic ion since 2010, wi h he dependencies in which i is loca ed belonging o he p o incial Po
Au ho i y. This inancial weakness p e en s i om accessing he subsidy sys em and de eloping
ac ions o social and cul u al in e es o i s membe s and he local communi y.
Sus ainabili y 2020,12, 5635 16 o 28
Sus ainabili y 2020, 12, x 16 o 28
Figu e 3. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he ishe men’s guild.
The alue gene a ed by he SAT is mo e dis ibu ed in pe cen age e ms and se e al SDGs
exceed 15% (Figu e 4). As in he p e ious case, SDG 8 b ings oge he a la ge pa o he en i y’s social
alue, 35.49%, as a esul o a iables such as economic secu i y and lexibili y, o which wo ke s gi e
g ea impo ance. The con ibu ion o SDG 5 on gende equali y is also ema kable. Al hough a single
homonymous a iable has been loca ed in i , he alua ion g an ed o i by he Cabildo de Tene i e,
€ 300,000, inc eases i s weigh wi hin he o al se . The hi d place in impo ance is occupied by SDG
10 whe e he con ibu ion o he SAT o he de elopmen o social and non-p o i en i ies is alued a
almos € 18,000 and aises he ela i e impo ance o 16.23% o he o al.
Figu e 4. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he SAT.
The collabo a i e na u e o he en i y is e lec ed in he p opo ion o SDG 17 (13.75%), due o
he a iables o p omo ing ne wo ks and communica ion. This highligh s he ele ance ha his ype
o s a egy has o he s akeholde s o he o ganiza ion and he alue o i s con ibu ion in his ega d.
Finally, he e a e 3 SDGs ha do no exceed 3% o impo ance, such as SDG 12 (2.88%), which includes
he counseling a iable, SDG 4, whe e aining is alued, and SDG 9, which e lec s he alue ha i
is gi en he p oac i i y and inno a ion ha he en i y os e s.
A se ies o simila i ies and di e ences can be d awn be ween hese wo ypes o Social Economy
companies ha can se e as a basis o a b oade compa ison in he u u e. Fi s , he Fishe men’s
SDG 8
54.42%
SDG 14
42.57%
SDG 17
3.01%
SDG 4
1.91%
SDG 5
28.41%
SDG 8
35.49%
SDG 9
1.33%
SDG 10
16.23%
SDG 12
2.88%
SDG 17
13.75%
Figu e 3. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he ishe men’s guild.
The alue gene a ed by he SAT is mo e dis ibu ed in pe cen age e ms and se e al SDGs exceed
15% (Figu e 4). As in he p e ious case, SDG 8 b ings oge he a la ge pa o he en i y’s social alue,
35.49%, as a esul o a iables such as economic secu i y and lexibili y, o which wo ke s gi e g ea
impo ance. The con ibu ion o SDG 5 on gende equali y is also ema kable. Al hough a single
homonymous a iable has been loca ed in i , he alua ion g an ed o i by he Cabildo de Tene i e,
€
300,000, inc eases i s weigh wi hin he o al se . The hi d place in impo ance is occupied by SDG 10
whe e he con ibu ion o he SAT o he de elopmen o social and non-p o i en i ies is alued a
almos €18,000 and aises he ela i e impo ance o 16.23% o he o al.
Sus ainabili y 2020, 12, x 16 o 28
Figu e 3. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he ishe men’s guild.
The alue gene a ed by he SAT is mo e dis ibu ed in pe cen age e ms and se e al SDGs
exceed 15% (Figu e 4). As in he p e ious case, SDG 8 b ings oge he a la ge pa o he en i y’s social
alue, 35.49%, as a esul o a iables such as economic secu i y and lexibili y, o which wo ke s gi e
g ea impo ance. The con ibu ion o SDG 5 on gende equali y is also ema kable. Al hough a single
homonymous a iable has been loca ed in i , he alua ion g an ed o i by he Cabildo de Tene i e,
€ 300,000, inc eases i s weigh wi hin he o al se . The hi d place in impo ance is occupied by SDG
10 whe e he con ibu ion o he SAT o he de elopmen o social and non-p o i en i ies is alued a
almos € 18,000 and aises he ela i e impo ance o 16.23% o he o al.
Figu e 4. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he SAT.
The collabo a i e na u e o he en i y is e lec ed in he p opo ion o SDG 17 (13.75%), due o
he a iables o p omo ing ne wo ks and communica ion. This highligh s he ele ance ha his ype
o s a egy has o he s akeholde s o he o ganiza ion and he alue o i s con ibu ion in his ega d.
Finally, he e a e 3 SDGs ha do no exceed 3% o impo ance, such as SDG 12 (2.88%), which includes
he counseling a iable, SDG 4, whe e aining is alued, and SDG 9, which e lec s he alue ha i
is gi en he p oac i i y and inno a ion ha he en i y os e s.
A se ies o simila i ies and di e ences can be d awn be ween hese wo ypes o Social Economy
companies ha can se e as a basis o a b oade compa ison in he u u e. Fi s , he Fishe men’s
SDG 8
54.42%
SDG 14
42.57%
SDG 17
3.01%
SDG 4
1.91%
SDG 5
28.41%
SDG 8
35.49%
SDG 9
1.33%
SDG 10
16.23%
SDG 12
2.88%
SDG 17
13.75%
Figu e 4. Pe cen age dis ibu ion by SDG o he non-ma ke social alue o he SAT.
The collabo a i e na u e o he en i y is e lec ed in he p opo ion o SDG 17 (13.75%), due o he
a iables o p omo ing ne wo ks and communica ion. This highligh s he ele ance ha his ype o
s a egy has o he s akeholde s o he o ganiza ion and he alue o i s con ibu ion in his ega d.
Finally, he e a e 3 SDGs ha do no exceed 3% o impo ance, such as SDG 12 (2.88%), which includes
he counseling a iable, SDG 4, whe e aining is alued, and SDG 9, which e lec s he alue ha i is
gi en he p oac i i y and inno a ion ha he en i y os e s.
A se ies o simila i ies and di e ences can be d awn be ween hese wo ypes o Social Economy
companies ha can se e as a basis o a b oade compa ison in he u u e. Fi s , he Fishe men’s Guild,
unlike he SAT, ocuses i s alue gene a ion mo e on objec i es di ec ly ela ed o i s ac i i y—SDG

Sus ainabili y 2020,12, 5635 17 o 28
14 in his case—and on aspec s ela ed o employmen . Those issues ha e less impac in he case o
he SAT, whe e hei collabo a i e spi i pe mea es mo e in socie y, which ansla es in o a g ea e
con ibu ion o he SDGs such as numbe 17 ela ed o such ac i i ies.
5.3. The Rela ionship be ween he S akeholde s and he SDGs
The las sec ion o he analysis includes he ela ionship be ween he con ibu ion o he SDGs
and he di e en in e es g oups ha ha e been in ol ed in he p ocess o mone izing he social
alue o bo h en i ies. De i ed om his p ocess, he e is a ma ix o s akeholde in e es s o each
o he en i ies (see Appendix B), which allows each o he non-ma ke alue a iables o be ela ed
c oss-sec ionally wi h a ious g oups. S a ing on he classi ica ion o he alue a iables o each
SDG p e iously explained, a simila p ocess can be ca ied ou ha di ec ly ela es each Goal wi h he
di e en s akeholde s o he o ganiza ions.
5.3.1. Fishe men’s Guild
As can be seen in Figu e 5, o he h ee SDGs o which he company’s ac ions con ibu e,
SDG 8 concen a es
wo- hi ds o he s akeholde s ha ha e been conside ed. Public en i ies such as
local go e nmen and p i a e en i ies such as shipmas e s and p o ide s a e included in he e.
The o he
wo SDGs, he 14 h and he 17 h b ing oge he h ee agen s, among which he local go e nmen is
p esen in he h ee Goals. SDG 14 includes agen s exclusi ely om he public sec o , while 17 includes
agen s wi h a mo e di ec ela ionship wi h he guild such as boa owne s and ishe men.
Sus ainabili y 2020, 12, x 17 o 28
Guild, unlike he SAT, ocuses i s alue gene a ion mo e on objec i es di ec ly ela ed o i s ac i i y—
SDG 14 in his case—and on aspec s ela ed o employmen . Those issues ha e less impac in he case
o he SAT, whe e hei collabo a i e spi i pe mea es mo e in socie y, which ansla es in o a g ea e
con ibu ion o he SDGs such as numbe 17 ela ed o such ac i i ies.
5.3. The Rela ionship be ween he S akeholde s and he SDGs
The las sec ion o he analysis includes he ela ionship be ween he con ibu ion o he SDGs
and he di e en in e es g oups ha ha e been in ol ed in he p ocess o mone izing he social alue
o bo h en i ies. De i ed om his p ocess, he e is a ma ix o s akeholde in e es s o each o he
en i ies (see Appendix B), which allows each o he non-ma ke alue a iables o be ela ed c oss-
sec ionally wi h a ious g oups. S a ing on he classi ica ion o he alue a iables o each SDG
p e iously explained, a simila p ocess can be ca ied ou ha di ec ly ela es each Goal wi h he
di e en s akeholde s o he o ganiza ions.
5.3.1. Fishe men’s Guild
As can be seen in Figu e 5, o he h ee SDGs o which he company’s ac ions con ibu e, SDG 8
concen a es wo- hi ds o he s akeholde s ha ha e been conside ed. Public en i ies such as local
go e nmen and p i a e en i ies such as shipmas e s and p o ide s a e included in he e. The o he
wo SDGs, he 14 h and he 17 h b ing oge he h ee agen s, among which he local go e nmen is
p esen in he h ee Goals. SDG 14 includes agen s exclusi ely om he public sec o , while 17
includes agen s wi h a mo e di ec ela ionship wi h he guild such as boa owne s and ishe men.
Figu e 5. Rela ionship be ween he di e en s akeholde s and he SDGs o he ishe men’s guild.
5.3.2. Ag a ian T ans o ma ion Socie ies
As can be seen in Figu e 6, SDGs 8 and 17 a e hose ha p esen a g ea e a ie y o s akeholde s
associa ed wi h hem h ough he exp essed alue a iables. Fu he mo e, he e is a coincidence in
mos o he agen s p esen in bo h Goals, which ea i ms ha he ision o SAT’s con ibu ion o
sus ainabili y is ocused on p o iding decen economic g ow h and ha i s p esence is a g ea
incen i e o he c ea ion o ne wo ks ha suppo a necessa y change in he p oduc ion and socie y
model.
Also no ewo hy is he p esence o mo e han h ee s akeholde s in bo h SDG 9 and SDG 10,
which has bo h p o essional and spo s associa ions in common. The p oac i i y and inno a ion ha
is pa o SDG 9 a e pe cei ed abo e all by associa ions and cus ome s, while he social esponse and
he imp o emen o oppo uni ies a e alued by he public, p i a e and he hi d sec o .
Figu e 5. Rela ionship be ween he di e en s akeholde s and he SDGs o he ishe men’s guild.
5.3.2. Ag a ian T ans o ma ion Socie ies
As can be seen in Figu e 6, SDGs 8 and 17 a e hose ha p esen a g ea e a ie y o s akeholde s
associa ed wi h hem h ough he exp essed alue a iables. Fu he mo e, he e is a coincidence in
mos o he agen s p esen in bo h Goals, which ea i ms ha he ision o SAT’s con ibu ion o
sus ainabili y is ocused on p o iding decen economic g ow h and ha i s p esence is a g ea incen i e
o he c ea ion o ne wo ks ha suppo a necessa y change in he p oduc ion and socie y model.
Sus ainabili y 2020,12, 5635 18 o 28
Sus ainabili y 2020, 12, x 18 o 28
I is in e es ing o app ecia e how, despi e he e o s made by he en i y o gua an ee equali y
and p omo e ac i i ies in his ega d which a e included in i s a ious CSR epo s, only one o he
s akeholde s explici ly alues ha con ibu ion. Consequen ly, he SDG 5 abou gende equali y has
he leas numbe o s akeholde s associa ed (along wi h SDG 4), al hough, as p e iously men ioned,
he pe cen age con ibu ion o he o al in mone a y e ms is he second highes .
Figu e 6. Rela ionship be ween he di e en s akeholde s and he SDGs o he SAT.
6. Discussion
The use o he esul s ex ac ed om Social Accoun ing in he amewo k o he SDG allows he
gene a ion o an in o ma ion sys em on he e ec i e con ibu ion ha he ac i i ies o he di e en
en i ies ha e on sus ainabili y. Th oughou his a icle, he impo ance o he mone iza ion o he
social alue o o ganiza ions o s a egic decision-making in he e hical and sus ainabili y ields has
been highligh ed. I s in eg a ion in o he business s a egy will make i easie o o ganiza ions o
make decisions o ake ac ion owa ds achie ing he 2030 SDGs.
The con ibu ion o bo h he ishe men’s guild and he SAT o he SDGs ocuses, abo e all, on
Goal 8, which is ela ed o economic g ow h and quali y employmen . I is p ecisely his las ac o ,
employmen , whe e his ype o en i y seems o ha e a g ea e impac . Howe e , he a iables ha
bea his impac a e o a di e en na u e, since in he case o he SAT hey a e much mo e ocused on
wo ke s, while in he case o he guild i is mo e ela ed o he se ices i p o ides o i s membe s.
Figu e 6. Rela ionship be ween he di e en s akeholde s and he SDGs o he SAT.
Also no ewo hy is he p esence o mo e han h ee s akeholde s in bo h SDG 9 and SDG 10,
which has bo h p o essional and spo s associa ions in common. The p oac i i y and inno a ion ha is
pa o SDG 9 a e pe cei ed abo e all by associa ions and cus ome s, while he social esponse and he
imp o emen o oppo uni ies a e alued by he public, p i a e and he hi d sec o .
I is in e es ing o app ecia e how, despi e he e o s made by he en i y o gua an ee equali y
and p omo e ac i i ies in his ega d which a e included in i s a ious CSR epo s, only one o he
s akeholde s explici ly alues ha con ibu ion. Consequen ly, he SDG 5 abou gende equali y has
he leas numbe o s akeholde s associa ed (along wi h SDG 4), al hough, as p e iously men ioned,
he pe cen age con ibu ion o he o al in mone a y e ms is he second highes .
6. Discussion
The use o he esul s ex ac ed om Social Accoun ing in he amewo k o he SDG allows he
gene a ion o an in o ma ion sys em on he e ec i e con ibu ion ha he ac i i ies o he di e en
en i ies ha e on sus ainabili y. Th oughou his a icle, he impo ance o he mone iza ion o he social
alue o o ganiza ions o s a egic decision-making in he e hical and sus ainabili y ields has been
highligh ed. I s in eg a ion in o he business s a egy will make i easie o o ganiza ions o make
decisions o ake ac ion owa ds achie ing he 2030 SDGs.
The con ibu ion o bo h he ishe men’s guild and he SAT o he SDGs ocuses, abo e all,
on Goal 8
, which is ela ed o economic g ow h and quali y employmen . I is p ecisely his las ac o ,
Sus ainabili y 2020,12, 5635 19 o 28
employmen , whe e his ype o en i y seems o ha e a g ea e impac . Howe e , he a iables ha
bea his impac a e o a di e en na u e, since in he case o he SAT hey a e much mo e ocused on
wo ke s, while in he case o he guild i is mo e ela ed o he se ices i p o ides o i s membe s.
The p inciples o Social Economy ha go e n he o ganiza ions analyzed a e e lec ed in hei
con ibu ion o he SDGs. On he guild’ side, he inpu o he sec o in which i ca ies ou i s ac i i y is
e lec ed in he weigh o Goal 14. On he o he side, he g ea e size and di e si y o SAT ac i i ies
ansla es in o a s ong con ibu ion o Goal 17, aimed a he c ea ion o alliances o sus ainabili y.
The impo ance
o coope a i e na u e is also ea i med wi h he con ibu ion o Goal 12, which shows
he in luence ha SAT can ha e h oughou i s alue chain wi h he expansion o sus ainabili y policies.
A his poin , i should be no ed ha he ac ha SAT has been he pionee in unde going he
p ocess o mone iza ion o he social alue ha i gene a es o i s s akeholde s, enhances i s ole as
a benchma k
among i s associa ions. This ca ies a posi i e d i ing e ec in simila en i ies o o he s
wi h which i is ela ed so ha hese o ganiza ions could decide o mone ize he gene a ion o hei
social alue.
The size o he o ganiza ion, i s con ac ne wo ks, and he sus ainabili y policies implemen ed can
be conside ed as ac o s ha decisi ely in luence he con ibu ion ha each en i y makes o he SDGs.
In he case o he guild, his impac is mo e no iceable in he economic sec o whe e i ope a es. In he
case o he SAT, he e is a g ea e in luence o he size and di e si y o ac i i ies, which ansla es in o
a g ea e a ie y o SDGs o which i con ibu es.
One o he undamen al a gumen s o Social Accoun ing is ha he s akeholde s a e in cha ge o
e alua ing he ac i i ies o each en i y, which means e e ing he adi ional concep o Co po a e
Social Responsibili y whose ocus is mo e ocused on he o ganiza ion. One o he mos inno a i e
con ibu ions made by he s udy is o d aw a map o he ela ionship be ween he impac p oduced in
he SDG and he pe cep ion o s akeholde s. The dis ibu ion o hese wi h espec o he SDGs ollows
a s uc u e simila o ha o he economic alue p o ided by companies. Thus, in bo h he guild and
he SAT, mos o hem ocus on Goal 8, al hough Goal 17 is highly ele an .
Knowing his in o ma ion can be e y use ul o en i ies om a s a egic poin o iew, no only o
adap hei ac i i ies based on he pe cep ions ha di e en s akeholde s ha e bu also in e ms o
communica ion. F om a legal poin o iew, he in o ma ion ex ac ed can be used o comply wi h
he equi emen s o non- inancial in o ma ion ha Eu opean Di ec i e 2014/95/EU egula es and ha
in Spain has been ansposed in o Law 11/2018, o 28 o Decembe , amending he Comme cial Code,
he consolida ed
ex o he Capi al Companies Law app o ed by Royal Legisla i e Dec ee 1/2010,
o July 2, and Law 22/2015, o July 20, o Accoun s Audi , in ma e s o non- inancial in o ma ion
and di e si y.
Rega ding he con ibu ion o scien i ic knowledge, his wo k expands he o ien a ion and
epo ing amewo ks o he SDGs o Social Economy en i ies using he SPOLY model o Social
Accoun ing, a model ha is es ima ed o be e ec i e in achie ing he s a ed, pa icipa o y and
anspa en pu pose. The ounda ions o his sys em make i possible o ob ain ele an indica o s wi h
which o ganiza ions can guide hei ac ion owa ds he SDGs. Likewise, unlike he o he amewo ks,
he s akeholde pa icipa ion p ocess is s anda dized, ensu ing in-dep h dialogue wi h s akeholde s.
Thi d, since he me hodological s ages a e s anda dized and he mone iza ion p ocess is documen ed,
aceabili y is also ensu ed and, consequen ly, anspa ency. Finally, wi hin he SPOLY model,
his wo k
is a con ibu ion, i opens he doo : he connec ion o he alue a iables and he SDGs had no ye
been published.
The e o e, he s udy ad ances in he quan i ica ion o he e ec i e con ibu ion o he sus ainabili y
o he Social Economy. The indings o he a icle can help o cla i y how he ac ions o he di e en
en i ies link wi h he SDG no only concep ually, bu also measu ing he dis ibu ion among hem.
This is di e en om he al eady in place Global indica o amewo k o he Sus ainable De elopmen
Goals and a ge s p oposed by he Uni ed Na ions [
35
], which a e concei ed mainly o he na ional
and sup ana ional le els and a e s ill de eloping. The esul s p o ide, as well some cla i ica ion on he
Sus ainabili y 2020,12, 5635 20 o 28
measu ing o social sus ainabili y, which is s ill in a lesse deg ee o de elopmen han he economic
and en i onmen al dimensions. This is also done aking as a e e ence an in e na ionally ecognized
and accep ed amewo k, which can help he compa ison wi h o he ypes o en i ies bo h wi hin
and ou side he Social Economy. Thus, p o iding a basis o he u u e de elopmen o a sys em o
indica o s ha can be sys ema ized and ex apola ed wi h less use o esou ces and e o .
The e a e also some limi a ions o he s udy. The educed size o he sample, wo o ganiza ions,
implies ha mo e analysis is needed o build a p ope amewo k o allow compa ison wi hin he
same “ amily” o he Social Economy and wi h o he en i ies. Toge he wi h ha , he da a used o he
quan i ica ion is ex ac ed om he Social Accoun ing p ocess, which slows he p ocess since i needs o
be ca ied ou i s . Ano he o he limi s ha can be poin ed ou is ha he e is no ye
a well-de eloped
heo e ical amewo k o connec he alue a iables ob ained in he Social Accoun ing p ocess and
he SDGs.
Second, he subjec i e app oach o objec i y he social alue on which i is based, and he s age o
de elopmen in which he model is loca ed, makes di icul a he momen a di ec applica ion o o he
en i ies o he alue a iables and he p oposed indica o s and p oxies o hei mone iza ion, Fo his,
i would be necessa y o ha e a su icien se o case s udies om which o ex ac a common able
o alue a iables and, o hei mone a y quan i ica ion, adap he alue o he p oxy o he eali y
o each en i y, un il i coun s wi h s anda dized anges. The e o e, his aspec limi s compa abili y
be ween o ganiza ions belonging o he same amily o he social economy, a equi emen u ged on he
indica o s used in he non- inancial epo .
Fo he u u e lines o esea ch, he s udy o mo e en i ies (no only) o he Social Economy would
pa e he way owa ds a necessa y p ocess o no maliza ion ha would bo h, s eng hen he heo e ical
undamen als o he p oposed me hodology and ease i s applica ion in he u u e. The compa ison o
o ganiza ions o di e en na u e and p oduc i e sec o s ( o ins ance, be ween p o i and nonp o i
o ganiza ions) is ano he pa h o ollow and i would allow building a mo e obus sys em o indica o s
ha complemen he exis ing ones a he in e na ional le el.
Au ho Con ibu ions:
Concep ualiza ion, J.M.J., B.G.P., M.V.P.M. and C.R.C.; me hodology, J.M.J., B.G.P., M.V.P.M.
and C.R.C.; alida ion, J.M.J., B.G.P., M.V.P.M. and C.R.C.; o mal analysis, J.M.J., B.G.P., M.V.P.M. and C.R.C.;
in es iga ion, J.M.J., B.G.P., M.V.P.M. and C.R.C.; esou ces J.M.J., B.G.P., M.V.P.M. and C.R.C.; da a cu a ion,
J.M.J., B.G.P., M.V.P.M. and C.R.C.; w i ing—o iginal d a p epa a ion, J.M.J., B.G.P., M.V.P.M. and C.R.C.;
w i ing— e iew and edi ing, J.M.J., B.G.P., M.V.P.M. and C.R.C.; supe ision, J.M.J., B.G.P., M.V.P.M. and C.R.C.;
unding acquisi ion, J.M.J., B.G.P., M.V.P.M. and C.R.C. All au ho s ha e ead and ag eed o he published e sion
o he manusc ip .
Funding: This esea ch ecei ed no ex e nal unding.
Con lic s o In e es : The au ho s decla e no con lic o in e es .
Appendix A
Table A1. Desc ip ion o alue a iables o he ishe men’s guild.
Value Va iables Desc ip ion
Se ice
I collec s he alue o he ship owne s and sailo s o he ad ice,
he p ocessing o documen s by he Social Ins i u e o he Na y
and in o ma ion on aid and subsidies om he Vice counsel o
Fishing; he cen aliza ion o pu chases, o shipowne s; and he
d y dock se ice, o cus ome s and ship owne s.
P ice ad an age
Membe s and clien s ob ain p o i by acqui ing p oduc s a a
lowe p ice han he ma ke : ship owne s, oo wea , boa cleaning
and he a el li ; he se o pa ne s, and cus ome s and pa ne s,
he ishing gea in s o e.
Sus ainabili y 2020,12, 5635 21 o 28
Table A1. Con .
Value Va iables Desc ip ion
Di ulga ion
I includes he ans e o he eali y o he sec o and he
p oblems o he con e es o he Vice counsel o Fishing,
app ecia ed by he membe s. I also includes he u ili y o he
Vice counsel o Fishing and he Social Ins i u e o he Na y o he
da a ha he en i y egis e s and communica es.
Suppo
Value o he Vice counsel o Fishing and he Po Au ho i y o he
wo k o he en i y o su eillance and conse a ion o he public
in as uc u es g an ed o i s exploi a ion and he suppo o he
implemen a ion o he common ishe ies policy, as well as ha
p o ided o he eams o in es iga ion.
Ecological and sec o knowledge
Use ulness o he Vice counsel o Fishing o ha e di ec
in o ma ion on he eali y o he sec o and o he Cana y Islands
Oceanog aphic Ins i u e o he possibili y o ha ing he
knowledge o ishe men.
B and s eng h Posi i e impac on he image o supplie s due o he use o il e s
and i e ex inguishe s pu chased by he b o he hood.
Emo ional alue Sa is ac ion o wo k s a o be pa o he en i y.
Table A2. Desc ip ion o alue a iables o he ishe men’s guild.
Value Va iables Desc ip ion
Social esponse
The con inuous and pe manen con ibu ion o angible and
in angible esou ces by he SAT o he agen s o he hi d sec o o
social ac ion and non-p o i , Public Adminis a ions, educa ional
cen e s, spo s associa ions, and p o essional associa ions, allows
and acili a es hese o ganiza ions o ca y ou hei mission.
Di ulga ion
Public Adminis a ion agencies, p o essional associa ions and
en i ies om he hi d sec o o social ac ion alue he
pa icipa ion o SAT in i s ini ia i es and p ojec s, since hey make
hem mo e widely known and ha e social epe cussions.
Counseling
The inse ion agen s o he hi d sec o o social ac ion and he
associa es alue he disin e es ed o ien a ion p o ided by he SAT,
ei he in labo aspec s o echnical-ag icul u al ad ice,
espec i ely.
Employabili y
The en i ies o he hi d sec o o social ac ion and Public
Adminis a ion o ganisms ob ain p o i s om he con ibu ion
made by he SAT o he labo inclusion o people wi h disabili ies.
Economic secu i y
The o ganiza ion p o ides economic ce ain y o he di e en
g oups wi h which i is ela ed: wo ke s, h ough quali y
employmen and in e nal p omo ion; associa es, ensu ing he
collec ion and sale o ag icul u al p oduc ion a a good p ice; and
en i ies o he hi d sec o o social ac ion and educa ional cen e s,
a ending o he needs ha a ise.
Expanding economic oppo uni ies
The en i ies o he hi d sec o o social ac ion alue he ac i i ies
o he SAT ha make i possible o amilies wi h less pu chasing
powe o access he consump ion o heal hy ood.
Sus ainabili y
Clien s, educa ional cen e s, hi d sec o en i ies o social ac ion,
spo s cen e s and p o essional associa ions alue he posi i e
e ec o he en i y’s ac ions in he di e en dimensions o
sus ainabili y.

Sus ainabili y 2020,12, 5635 22 o 28
Table A2. Con .
Value Va iables Desc ip ion
Repu a ion and expansion o he
ma ke
Se ice ou sou cing p o ide s and en i ies bene i om ha ing
SAT in hei clien po olio, by imp o ing i s image and
acili a ing he es ablishmen o business ela ionships wi h o he
agen s.
Fos e ing in o mal and collabo a i e
ne wo ks
Supplie s and c edi o s, se ice ou sou cing en i ies and wo ke s
alue he ac ions ca ied ou by he SAT ha a o he eme gence
o in o mal ne wo ks be ween hem.
Con idence and luidi y o
communica ion
The agili y, coope a ion and closeness o ea men ha
cha ac e ize he SAT is alued by Public Adminis a ion agencies,
p o ide s and c edi o s, se ice ou sou cing en i ies, he hi d
sec o o social ac ion and wo ke s.
Job ecogni ion The SAT eam alues ha he en i y’s managemen shows a
dis inc ion o a job well done.
T aining Wo ke s alue aining and p o essional de elopmen ac ions.
Flexibili y The human eam alues ha he en i y makes possible he
econcilia ion o amily, pe sonal and p o essional li e.
Decision powe Wo ke s alue ha ing a ce ain au onomy in decision making.
Gende equali y
Public Adminis a ion bodies alue SAT’s commi men and
in ol emen in p omo ing gende equali y, bo h in hei own
wo k o ce and in he Cana y Islands socie y
Coope a i e spi i and in e nal
solida i y
The membe s, wo ke s, spo s cen e s and associa ions and
en i ies o he hi d sec o o social ac ion alue ha he p inciples
o beha io o he SAT a e he dis ibu i e balance, he
p io i iza ion o social alues and coope a i ism.
E hical choice o p o ide s
Supplie s and c edi o s and se ice ou sou cing en i ies ecognize
ha he social esponse, cha ac e is ic o he ac ions o bo h
pa ies, posi i ely a ec s mu ual us .
P oac i i y and inno a ion
En ep eneu ship and con inuous imp o emen o he SAT a e
aspec s alued by cus ome s, hi d sec o en i ies o social ac ion
and spo s cen e s and associa ions.
Appendix B
Table A3. Fishe mens’ guild s akeholde s’ a iable ma ix.
Value Va iables S akeholde s (*)
FM SO SP WO CL VF IM AP OC
Se ice x x x x
P ice ad an age x x x
Di ulga ion x x x x
Suppo x x x
Ecological and
sec o knowledge x x
B and s eng h x
Emo ional alue x
(*)
FM
: Fishe men;
SO
: Shipowne s;
SP
: Shipowne Supplie s;
WO
: wo ke s;
CL
: clien s;
VP
: Vicecouncel o Fishing;
IN: Social Ins i u e o he Na y; PP: P o incial Po Au ho i y; OC: Cana y Islands Oceanog aphic Ins i u e.
Sus ainabili y 2020,12, 5635 23 o 28
Table A4. SAT’ s akeholde s’ a iable ma ix.
Value Va iables S akeholde s (*)
CL HT AS EX SP MD CA PA EC TS SC PR NP CO RA
Social esponse x x x x x x
Di ulga ion x x x
Counseling x x
Employabili y x x
Economic
secu i y xx xxx
Expanding
economic
oppo uni ies
x
Sus ainabili y x x x x x x
Repu a ion and
expansion o
he ma ke
x x x
Fos e ing
in o mal and
collabo a i e
ne wo ks
x x x
Con idence and
luidi y o
communica ion
x x x x x
Job ecogni ion x
T aining x
Flexibili y x
Decision powe x
Gende equali y
x
Coope a i e
spi i and
in e nal
solida i y
x x x x
E hical choice o
p o ide s x x
P oac i i y and
inno a ion x x x x
CL
: Clien s–
HT
: Human eam–AS: Associa es–
EX
: Se ices Ou sou cing–
SP
: Supplie s/C edi o s–
MD
: Media–
CA
:
Ce i ica ion and Suppo En i ies–
PA
: Public Adminis a ion–
EC
: Educa ional Cen e s–
TS
: Thi d Sec o o Social
Ac ion–
SC
: Spo s Cen e s and Associa ions–
PR
: P o essional Associa ions–
NP
: Non-P o i Associa ions–
CO
:
Consume s–RA: Ranche s.
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