These guidelines were created by the Spanish Enterprise Confederation of the Social Economy (CEPES) and different federations of co-operatives. Initially the program was focused on 40 cooperatives of Catalonia, and was implemented from 2005 to 2007. As part of the program, a tool was created to promote the development of CSR and sustainability reports by co-operatives.
Industry sectors covered by the instrument
Organizations covered by the instrument
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope