Aportaciones a la auditoría/balance social de las Organizaciones de la Economía Social y Solidaria: una propuesta de indicadores proxy de género

Abstract

The aim of this paper is to contribute to the development and application of the feminist approach of the Social Audit/Social Balance Sheet (A/BS) tool of the Social and Solidarity Economy Network, Network of Networks (Reas RdR). The A/BS has a series of indicators that seek to measure the gender equity situation in Social and Solidarity Economy Organisations (SSEOs). However, we found that some key aspects of gender are not measured, either because it is not easy to have indicators that are adapted to the diversity of member organisations of this Network or because they lack development. We therefore propose a set of proxy gender indicators complementary to those already available to A/BS. To achieve this objective, we begin by describing the characteristics of SSEOs based on their Charter of Principles of the Solidarity Economy, compliance with which is verified precisely through the A/BS. Given the particularities of these organisations, we describe their most characteristic (and aspirational) elements and then propose categories of analysis derived from feminist theorisations of organisations and the ideal type of collectivist democratic organisations. With all these elements, we review the gender indicators of A/BS, focusing on the most critical aspects, and end with a battery of 32 indicators. This is an open proposal subject to debate, which we hope will be taken into consideration.