000130002 001__ 130002
000130002 005__ 20240731103307.0
000130002 0247_ $$2doi$$a10.1108/JPEO-10-2022-0022
000130002 0248_ $$2sideral$$a136317
000130002 037__ $$aART-2023-136317
000130002 041__ $$aeng
000130002 100__ $$0(orcid)0000-0003-1745-8037$$aMarcuello, Carmen$$uUniversidad de Zaragoza
000130002 245__ $$aEmployee ownership in Spain: worker cooperatives and sociedades laborales
000130002 260__ $$c2023
000130002 5060_ $$aAccess copy available to the general public$$fUnrestricted
000130002 5203_ $$aPurpose: The aim of this paper is to describe the main characteristics of het two most recognised models in Spain: worker cooperatives and worker-owned companies (Sociedades Laborales). Design/methodology/approach: To this end, a review will be carried out of the main factors from the regulatory and financial framework and the support structures of these organisations model. Findings: The main findings are the constant decrease in the number of SSLL over the past ten years and a certain decrease in the number of worker cooperatives. Some of the reasons put forward for this decline are the lack of effective favourable tax treatment; the establishment of more favourable measures for capitalist companies; the change of the single payment of unemployment benefits; the lack of knowledge and training professionals and politicians. Originality/value: The main contribution of this paper is to provide a recent analysis of the regulatory changes and developments in the field of worker cooperatives and worker-owned companies in Spain.
000130002 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S28-23R
000130002 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000130002 594__ $$a1.2$$b2023
000130002 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000130002 7102_ $$14012$$2650$$aUniversidad de Zaragoza$$bDpto. Direcc.Organiza.Empresas$$cÁrea Organización de Empresas
000130002 773__ $$g6, 2 (2023), 149-165$$pJ. partic. empl. ownersh.$$tJournal of participation and employee ownership$$x2514-7641
000130002 8564_ $$s297865$$uhttps://zaguan.unizar.es/record/130002/files/texto_completo.pdf$$yPostprint
000130002 8564_ $$s508329$$uhttps://zaguan.unizar.es/record/130002/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000130002 909CO $$ooai:zaguan.unizar.es:130002$$particulos$$pdriver
000130002 951__ $$a2024-07-31-09:38:17
000130002 980__ $$aARTICLE