Transparencia y rendición de cuentas en las Empresas de Inserción

Work integration social enterprises (WISE) are under pressure in two different regards. On the one hand, they have to participate in the market and compete with other firms, ensuring that they are sustainable in terms of prices, costs and quality. On the other hand, they endeavour to offer a means of social integration through employment. WISE must therefore show their efficiency from both an economic and a social perspective, justifying their usefulness and legitimacy to all the social actors. In order to be seen as socially legitimate they must do more than simply abide by the legal regulations; they must resort to accountability tools that provide greater transparency and responsibility than any other market entity. This paper presents an accountability model based on our experience with Aragonese WISE, theories of accountability in NPOs and a review of the Global Reporting Initiative (GRI).