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The Cooperative´s Social Balance Sheet

The Cooperative’s Social Balance Sheet is a research tool based on quantitative and qualitative methods that allow one to notice if the 7 Cooperative principles related to the Cooperative´s Social Responsibility are fulfilled.

The Social Responsibility is the organization’s actions that are carried out willingly beyond the legal obligations oriented towards the communities’ economic development, social equity and environmental care. This means that the whole organization, apart from doing what is considered to be right from the legal point of view, must take a proactive role to improve the Society’s condition.

The Social Balance Sheet’s pattern used by Agricultores Federados Argentinos Limited Cooperative Society is developed by the International Cooperative Alliance (ICA). When AFA decided to choose this pattern, the following step was to reform it so it shows, in a suitable way, the Cooperative’s exclusive realities: the internal reality (AFA’s work dynamics, organization and structure) and the external one (AFA’s regional socio-economic context).

AFA Limited Cooperative Society has published its Social Balance Sheet since 2005 becoming one of the pioneer institutions to prepare this report.

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