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Cooperative organizations try to balance economic viability and corporate social responsibility (CSR) management through strategic policies that involve dialogue, participation, and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the sustainability reporting standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as a commitment to their community.

Corporate Social Responsibility Strategies in Spanish Electric Cooperatives. Analysis of Stakeholder Engagement