TRANSPARENCIA, GOBIERNO CORPORATIVO Y PARTICIPACIÓN: CLAVES PARA LA IMPLANTACIÓN DE UN CÓDIGO DE CONDUCTA EN EMPRESAS DE ECONOMÍA SOCIAL1

Determined by managerial configuration, values and principles, these are typical elements of the companies of social economy as owners participation, transparency with the stakeholders and corporate citizenship, all three elements of the corporate social responsibility (CSR). These elements build the codes of conduct of the companies and that are needed by the competent organisms as key aspect of the CSR. This research shows that, despite the absence of formal codes of conduct, companies fulfill the requirements to be able to elaborate them, that is, they are prepared to do it.