Cuando la misión pasa a ser propósito: medidas para un emprendimiento sostenible y equitativo

  1. María Bastida 1
  2. Alberto Vaquero García 2
  3. Miguel Á. Vázquez Taín 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

  2. 2 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Journal:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896 2792-8306

Year of publication: 2024

Issue: 499

Pages: 159-200

Type: Article

DOI: 10.51302/RCYT.2024.22173 DIALNET GOOGLE SCHOLAR

More publications in: Revista de Contabilidad y Tributación. CEF

Abstract

This study addresses the «trilemma» of how to foster entrepreneurship, how to orient it towards sustainable business in a context that is increasingly demanding this need, and how to boost entre-preneurship among women, whose low participation represents a missed opportunity for economic development. To address these challenges, it focuses on entrepreneurship within the Social and Solidarity Economy (SSE), exploring how sustainability principles are integrated into their business models and how this integration influences the entrepreneurial decision.Two interrelated studies are conducted among entrepreneurs to identify patterns and differences in preferences towards SSE business models, assessing motivations, perceptions, and barriers to this type of entrepreneurship. The results reveal a broad consensus on the viability of SSE organi-sations as platforms for entrepreneurship, highlighting their sustainability characteristics. Significant differences in behaviour were found between men and women. Men express concern about the difficulties inherent in business creation and the limitations that entrenched SSE models can present in materialising an entrepreneurial idea. On the other hand, women show greater adherence to the underlying principles and values of the organisational culture of SSE organisations. These results suggest the need to develop differentiated entrepreneurial drive strategies that consider variations in motivations and perceptions among individuals. Such policies should improve understanding of SSE models and provide effective support to foster deeper engagement with these models, contributing to more sustainable and equitable business development in the long term