Monsos

As part of the MONSOS project, funded by the Ministry of Labour and Social Economy through the PERTE for Social Economy and Care, within the Recovery, Transformation and Resilience Plan (PRTR) and with NextGenerationEU funds, the MIK Economics and Finance team has developed a two-stage roadmap designed to connect applied research, knowledge transfer and capacity building towards a truly cooperative and impact-oriented reporting model. This work continues the Mondragon Sustainable project, broadening its scope and deepening the alignment between sustainability frameworks and the core values of cooperativism.

This approach seeks not only to respond to regulatory or market requirements, but also to identify where cooperatives can disseminate their own elements in order to be accountable to their stakeholders.

Throughout the MONSOS project, work has been carried out to expand and update the database created by Mondragon Sostenible, incorporating new references and variables. This process has followed a rigorous scientific approach, accompanied by a critical review of sources to ensure the robustness and comparability of the analyses. The main result has been a robust and enriched database, which serves as a basis for both diagnosis and academic research.

In addition, a review of alternative reporting frameworks has been carried out, which has made it possible to identify useful elements for adapting cooperative information systems to new social requirements and expectations. As part of this effort, a technical report has been prepared for the MONDRAGON Corporation, which includes proposals and key lessons learned for moving towards accountability that is more consistent with cooperative values.

At the same time, two cooperatives—Ecenarro and Bexen Medical—have been supported in developing their sustainability action plans, based on specific assessments tailored to their initial level of maturity. The work included the preparation of individualised reports and a set of specific and transferable actions aimed at improving their performance in the social, environmental and governance (ESG) dimensions. Finally, work has been done on developing a scorecard that can help organisations to implement their strategies and actions in a coherent manner.

Finally, a review of the state of the art on ‘impacts’ in academic literature has been carried out, with the aim of providing the project with a shared language and a solid conceptual framework. This work lays the foundations for an academic publication that analyses how impact is constructed and communicated in the field of social economy from a critical perspective.