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사회적협동조합의 지속가능성에 관한 연구

A Study on the Sustainability of Social Cooperatives

  • 홍효석 (경상국립대학교 상경대학 회계학과)
  • 투고 : 2021.12.14
  • 심사 : 2022.01.08
  • 발행 : 2022.01.31

초록

본 연구는 사회적협동조합에 대한 이론적 검토와 4차에 걸친 실태조사 결과를 바탕으로 사회적협동조합의 지속가능성에 대해 협동조합 7대 원칙을 중심으로 사회적·경제적·환경적 측면에서 논의하고자 하였다. 지속가능성의 문제는 "미래 세대가 그들의 필요를 충족시킬 능력을 저해하지 않으면서 현재 세대의 필요를 충족시키는 발전, 자원의 이용, 투자의 방향, 기술의 발전 그리고 제도변화가 서로 조화를 이루며 현재와 미래의 모든 세대의 필요와 욕구를 증진시키는 변화의 과정"으로 정의되었듯이. 사회적 가치와 환경보전 그리고 경제성장이 상호 대립되는 개념이 아닌 조화와 균형으로 미래 세대에도 지속가능한 사회를 연결하자는 의미를 담고 있다. 지속가능한 발전에 담겨진 사회적·경제적·환경적 지속가능성의 개념과 협동조합 7대 원칙과 연계성을 정리한 결과, 사회적협동조합의 지속가능성에 대해 다음과 같이 제언하고자 한다. 첫째, 지역사회 밀착형 사회공헌에 노력해야 한다. 둘째, 공익과 더불어 수익모델을 창출해야 한다. 셋째, 파트너십을 강화해야 한다. 본연구를 통해 사회적협동조합이 실현하고자 하는 공익적 가치와 목적을 살펴볼 때, 지속가능한 발전의 세 가지 범위는 현 사회적경제 조직이 직면하고 있는 사회적·경제적 가치 추구를 위한 중요한 행위자로서의 역할과 직결된다 하겠다. 따라서 사회적협동조합의 지속가능성 문제는 사회적협동조합이 추구하는 목적과 가치가 환경적·사회적·경제적 측면에서의 조화와 균형발전이라는 개념에 기초하여 사회적협동조합 스스로의 노력뿐만 아니라 정부의 제도적인 뒷받침이 제시되어야 할 것이다.

Based on the theoretical review of social cooperatives and the results of the fourth round of fact-finding, this study tried to discuss the sustainability of social co-operatives from the social, economic, and environmental aspects, focusing on the seven principles of co-operatives. The issue of sustainability is "a development that meets the needs of the present without compromising the ability of future generations to meet their own needs, the use of resources, the direction of investment, technological advances and institutional change in harmony with one another. as defined as "a process of change that advances the needs and desires of all future generations". It contains the meaning of connecting a sustainable society to future generations through harmony and balance, rather than opposing concepts of social value, environmental conservation, and economic growth. As a result of arranging the concept of social, economic, and environmental sustainability contained in sustainable development, and the seven principles of cooperatives and their connections, I would like to suggest the following about the sustainability of social cooperatives. First, efforts should be made for social contribution closely related to the local community. Second, it is necessary to create a profit model along with the public interest. Third, partnerships should be strengthened. When examining the public values and objectives that social cooperatives want to realize through this study, the three scopes of sustainable development are directly related to the role of important actors in pursuing social and economic values that social and economic organizations are facing. would. Therefore, the sustainability issue of social cooperatives is based on the concept that the goals and values pursued by social cooperatives are harmonious and balanced development in the environmental, social, and economic aspects, not only their own efforts but also the institutional support of the government. this will have to be presented.

키워드

과제정보

이 논문은 2020년, 2021년 경상국립대학교 대학회계 연구비 지원에 의해 연구되었음.

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