ToTCOOP+i O3 o4 unit-1_final_version_en

ToTCOOP+i PROJECT
Unit 1 : Application of relevant
internal, external, sectoral and
institutional legal provisions
STRATEGIC PARTNERSHIP FOR INNOVATING THE TRAINING
OF TRAINERS OF THE EUROPEAN AGRI-FOOD COOPERATIVES

Training Objectives
Acquisition of the competence “To apply
relevant internal, external, sectoral and
institutional legal provisions within
business administration of cooperative
companies”

Index
1. Definition of cooperative. Cooperative values and
principles
2. Cooperative business models and the other corporate
models
3. Cooperative legislation
4. The internal rules
5. Roles and responsibilities of cooperative participants
6. Statutory responsibilities and rights of employees and
employers in cooperative companies
7. Statutory responsibilities and product liability
8. Statutory responsibilities and avoidance of fraud
9. Food quality and safety and nutrition sectoral
regulatory framework

Index
10. Food quality standards at international and at domestic
level
11. Integrated systems for food quality and safety
management
12. Environment and efficiency sectoral regulatory
framework
13. Environmental management systems
14. Equality among men and women, and equality
measures
15. Prevention of occupational risks
16. Fiscal sectoral regulatory framework
17. Corporate Social Responsibility

1. Definition of cooperative (1)
A co-operative is an autonomous association of
persons united voluntarily to meet their common
economic, social, and cultural needs and aspirations
through a jointly-owned and democratically-controlled
enterprise.
https://www.youtube.com/watch?v=qvF3jfSWq
8A

1. Cooperative values (2)
COOPERATIVE
VALUES
SELF-
HELP
SELF-
RESPONSABILITY
DEMOCRACY
EQUALITY
EQUITY
SOLIDARITY

1. Cooperative Principles (3)
1. Voluntary and Open Membership
2. Democratic Member Control
3. Member Economic Participation
4. Autonomy and Independence
5. Education, Training and Information
6. Co-operation among Co-operatives
7. Concern for Community

2. Cooperative business models
and the other corporate models
COOPERATIVE OTHER CORPORATE
MODEL
The power has the
partners
The power has who has the
majority of the capital
Capital is a basic tool to
provide the service to
the partner
Work, customers,
suppliers... to achieve the
objectives of capital
Distribution of benefits
according to the
participation in the
cooperative activity
Benefit-sharing based on
capital

3. Cooperative legislation (1)
Legal Frameworks
Co-operatives require laws and policies that facilitate
development and growth, just like any other form of
enterprise. The legal framework plays a critical role
for the viability and existence of co-operatives.
The Blueprint aims to provide assistance to
lawmakers and regulators so that the growing
enthusiasm for the co-operative form of enterprise is
met with supportive legal frameworks that will unleash
the full potential of co-operative economies.

3. Cooperative legislation (2)
Each country has its own cooperative legislation.
For cooperatives with partners in several European
countries:
• Council Regulation (EC) No 1435/2003 of 22 July
2003 on the Statute for a European Cooperative
Society (SCE)
• The involvement of workers in an SCE shall be
governed by the provisions of Directive 2003/72 / EC.
• Law 3/2011, of 4 March, which regulates the
European Cooperative Society with domicile in Spain

4. The internal rules (1)
Cooperatives are obliged to regulate their operation through
the Bylaws, which serve to adapt the law to the needs and
particularities of each company.
Minimum content:
• Name, corporate purpose, domicile, duration and territorial
scope of action.
• The minimum social capital.
• The minimum obligatory contribution to the social capital
to be a partner, form and deadlines for disbursement and
the criteria to determine the mandatory contribution to be
made by new members who join the cooperative.
• The way of accrediting contributions to social capital.
• I accrue interest or not for the mandatory contributions to
the share capital.

• The classes of members, requirements for admission
and voluntary or compulsory discharge and applicable
regime.
• Rights and duties of partners.
• Right of reimbursement of the contributions of the
partners, as well as the regime of transmission of the
same.
• Rules of social discipline, classification of faults and
sanctions and sanctions, sanctioning procedure and
loss of membership.
• Composition of the Governing Board, number of
directors and duration of the respective position. Also,
determination of the number and period of action of the
intervenors and, as the case may be, of the members of
the Appeals Committee.

Internal regulations:
On a voluntary basis, the cooperative may have an
RRI, approved by the General Assembly and whose
content and structure will be defined by the partners,
always respecting the legal and statutory framework,
to develop corporate, organizational or management
aspects.

5. Roles and responsibilities of
cooperative participants (1)
ASSEMBLY
BOARD OF DIRECTORS
MANAGER
+
TECNICAL TEAM

The General Assembly is the meeting of the members
constituted with the purpose of deliberating and
adopting agreements on those matters that are legally
or statutorily within its competence, linking the
decisions taken to all (including absentees and
dissenters) cooperative.
The assambly: definition

The General Assembly shall determine the general
policy of the cooperative and may discuss any other
matter of interest to the cooperative, provided that it is
on the agenda, but may only take binding agreements
in matters that this Law does not consider the
exclusive competence of another body Social.
The Assembly: competences

 Examination of the social management, approval of
the annual accounts, the management report and
the application of available surplus or imputation of
losses.
 Appointment and revocation of the members of the
Board of Directors, the auditors, the liquidators and,
as the case may be, the appointment of the Appeals
Committee as well as the amount of remuneration of
directors and liquidators .
The Assembly: competences

 Modification of the Statutes and approval or
modification, as the case may be, of the Internal
Rules of the cooperative.
 Approval of new obligatory contributions, admission
of voluntary contributions, updating of the value of
the contributions to the share capital, determination
of the contributions of the new partners,
establishment of income or periodic quotas, as well
as the interest rate to be paid for the contributions
to the social capital.
The Assembly: exclusive competences

 Issuance of bonds, participatory bonds, special
participations or other forms of financing.
 Merger, excision, transformation and dissolution of
society.
 Any decision that implies a substantial modification,
according to the Statutes, of the economic, social,
organizational or functional structure of the
cooperative.

 Constitution of cooperatives of second degree and of
cooperative groups or incorporation to them if already
constituted, participation in other forms of economic
collaboration, adhesion to entities of representative
character as well as the separation of the same ones.
 The exercise of the social action of responsibility
against the members of the board of directors, the
auditors of accounts and liquidators.
 Derivatives of a statutory or statutory rule.

The assembly is the maximum decision-making body
of a cooperative…
…but it is NOT a good decision-making body.
 It is a massive body that can not discuss in
depth and with method complex decisions.
 It is an organ that, generally, does not have
the information sufficient to give an
informed opinion, to evaluate the possible
alternatives and to make the right
decisions.
 It usually has emotional reactions and can
be carried away by dialectical arguments.
 It is a manipulable organ.

 In the General Assembly, each partner will have
one vote.
 The Articles of Association may provide for the
possibility of a weighted plural vote, in proportion
to the volume of the cooperative activity of the
member, which may in no case exceed five social
votes, without being able to attribute to a single
member more than one third of votes Total of the
cooperative.
The Assembly: right to vote

 The member may be represented at meetings of the
General Assembly through another partner, who may
not represent more than two.
 It may also be represented by a relative with full
capacity to act and within the degree of kinship
established by the Statutes.
 The delegation of the vote, which may only be made
on a special basis for each Assembly, shall be
carried out in accordance with the procedure laid
down in the Statutes.
The Assembly: Vote for representative

 Except in the cases provided for in the Law, the
General Assembly shall adopt resolutions for more
than half of the votes validly expressed, and blank
ballots or abstentions shall not be eligible for this
purpose.
 A two-thirds majority of the votes present and
represented will be required to adopt agreements
modifying the Bylaws, joining or declining membership
in a cooperative group, transformation, merger, spin-
off, dissolution and reactivation of the company.
The Assembly: Adoption of agreements (1)

Agreements on matters not included in the agenda
shall be null and void, except, inter alia:
 Convene a new General Assembly;
 The fact that accounts are censored by members
of the cooperative or by an external person;
 To extend the session of the General Assembly;
 The exercise of the liability action against directors,
auditors, auditors or liquidators;
 Revocation of social charges
The Assembly: Adoption of agreements (2)

The board of directors is the collegiate body of
government which, at least, corresponds to the
highest management, the supervision of the
executives and the representation of the cooperative
society, subject to the Law, the Statutes and the
general policy set by the Assembly General.
The Board of Directors: definition

 The Board of Directors is responsible for any powers not
reserved by Law or by the Bylaws to other corporate
bodies.
 The President of the board of directors shall represent
the legal representation of the same, within the scope
of powers assigned to it by the Statutes and the specific
ones that for its execution result from the agreements of
the General Assembly or the board of directors.
The Board of Directors: competences and
representation
The Board of Directors is the organ of
governance, representation and management of
the cooperative with exclusive and exclusive
character

The board of directors is the governing body of the
Cooperative by delegation from the Assembly, from which
it receives a government mandate for a certain period of
time.
It is the fundamental organ, key to the cooperative
development, so that if the board of directors…
…does not work and does not dynamizes the
cooperative...
…blocks the functioning of the rest of the organs...
…it does not allow the capacities of managers and
technical staff to be put into operation...
The Board of Directors: Functions

 Provide the guidelines to elaborate the Strategic Planning of
the company and to approve this planning: definition of
business /es, objectives, plans of action, budgets...
 Control the evolution of the company based on the market
and the planning carried out.
 Provide credibility, knowledge and relationships to the
company.
 Choose and evaluate the Management, and replace it in
case it was necessary.
 Guard and enhance the development of the company's
managers and technicians.

 Be the forum to resolve possible differences between
partners and prevent them from being able to disturb the
running of the company.
 Do not interfere repeatedly in the day to day business, except
in cases of serious crisis.
 Arbitrate in financial flows: monetarization vs. capitalization.
 Information, information, information...
 Legally represent the cooperative to all effects and possible
consequences.

 The Statutes shall establish the composition of the board
of directors.
 The number of directors may not be less than 3 or more
than 15, and in any case there must be a President, a
Vice-President and a Secretary.
 When the cooperative has more than fifty workers with
an indefinite contract and the Company Committee is
constituted, one of them will be part of the board of
directors as a member, which will be elected and revoked
by said Committee.
The Board of Directors: composition

 The directors shall be elected by the General
Assembly by secret ballot and by the greatest number
of votes.
 The Statutes or the Rules of Internal Regulation shall
regulate the electoral process.
 The positions of President, Vice-President and Secretary
shall be elected, from among its members, by the board
of directors or by the Assembly according to statutory
provisions.
 The appointment of the directors will take effect from the
moment of their acceptance, and must be submitted for
registration in the Cooperatives Registry, within one
The Board of Directors: election

The Articles of Association may allow the appointment as
directors of qualified and experienced persons who do
not have the status of members, in number not exceeding
one-third of the total, and who in no case may be
appointed as Chairman or Vice-Chairman
The Board of Directors: election

 The directors will be elected for a period, whose duration will
establish the Statutes, between three and six years, being
able to be reelected.
 The Board of Directors shall be simultaneously renewed in
all its members, unless the Statutes establish partial
renewals.
 Directors may be dismissed by agreement of the General
Assembly, even if it does not appear as an item on the
agenda.
 The resignation of the directors may be accepted by the
Board of Directors or by the General Assembly.
The Board of Directors: Duration, termination,
vacancies

 The board of directors, after being convened, will be
validly constituted when more than half of its members
personally attend the meeting.
 Agreements shall be adopted for more than half of the
validly expressed votes. Each counselor will have one
vote. The vote of the President shall settle the ties.
 The minutes of the meeting, signed by the President
and the Secretary, shall contain summaries of the
debates and the text of the agreements, as well as the
results of the voting.
The Board of Directors: functioning

 Delegated power is NOT a personal power. As such
delegated power, the Counselor must give an account
of its use to the Assembly that is who appointed him
and who trusted him.
 The Assembly delegates power to the Board of
Directors constituted as such, NOT in its individual
members.
 The elected Director, who accepts the appointment,
has freely assumed this responsibility.
The Board of Directors: some considerations (1)

 Within the board of directors the law of the majority is
governed and if the decision is not taken by unanimity
or consensus, it will be by vote.
 The Directors are bound by the majority vote and are
morally bound to assume that official position of the
board of directors.
 Counselors should keep confidential the decisions
made, and be careful with the information they use in
decision making.
The Board of Directors: some considerations (2)

The manager:
"Someone who
coordinates and
oversees the work of
other people to achieve
the goals of the
organization.“
(Robbins, 2010)

Functions:
To Plan
To Organize
To Lead
To Control
Management Roles:
Interpersonal
Informative
Decide
Qualities and abilities:
Techniques
Human
Conceptual
Bases of your success:
Training
Experience
Personal qualities
Luck
Manager

The Board
of Directrs
Manager The Assembly
1. Representation of
the cooperative.
2. Fix strategies and
guidelines
management of the
cooperative.
3. Supervision and
control of the
business of the
cooperative
1. Leadership and
professional
management
2. Implementation
strategies Board
1. Fix the general
policy of the
cooperative
2. Take agreements on
the approval of
accounts, change of
statutes,
3. Approve
contributions,
mergers,
acquisitions and
dissolutions

6. Statutory responsibilities and
rights of employees and
employers in cooperative
companies (1)
Workers rights, following European Law, in a
summarize way, can be found in two big Laws, apart
some special articles that can be found in the
European Community Treaty, signed in Rome,
1.957 and European Union Treaty, signed in
Maastricht, 1.992

companies (2)
Community Charter of the Fundamental Social
Rights of Workers, signed in Strasbourg in 1.989, with
the exception of United Kingdom, what includes the
following:
• Freedom of movement:
• Exercise any profession or trade in any EU country.
• Suppress obstacles to the type-approval of
bachelors.
• Harmonization of residence conditions of workers.
• Employment and remuneration:
• Remuneration according to work and to provide a
worthy way of live.
• Guarantee that, in case of garnishment, worker will

companies (3)
• Improvement of living and working conditions:
• minimum weekly rest period and paid annual
leave.
• right to be defined by Law, collective bargaining
and labour contract, working conditions.
• Social protection.
• Freedom of association and collective bargaining:
This right can be claimed by employers too, not
only for workers.
• Vocational training.

companies (4)
• Equal treatment for women and men.
• Information and consultation and participation for
workers.
• Health protection and safety at the workplace.
• Protection of children and adolescents.
• Protection of elderly persons.
• Protection of disabled persons.

companies (5)
The EU’s Working Time Directive (2003/88/EC).
This one, is directed to guarantee the following rights
for all workers, with no exceptions:
• A limit to weekly working hours, which must not exceed
48 hours on average, including any overtime
• A minimum daily rest period of 11 consecutive hours in
every 24
• A rest break during working hours if the worker is on
duty for longer than 6 hours
• A minimum weekly rest period of 24 uninterrupted hours
for each 7-day period, in addition to the 11 hours' daily
rest

companies (6)
• Paid annual leave of at least 4 weeks per year
• Extra protection for night work, e.g.
• Average working hours must not exceed 8 hours
per 24-hour period,
• Night workers must not perform heavy or
dangerous work for longer than 8 hours in any
24-hour period,
• Night workers have the right to free health
assessments and, under certain circumstances,
to transfer to day work.

companies (7)
The Directive also sets out special rules on working
hours for workers in a limited number of sectors,
including doctors in training, offshore workers, sea
fishing workers and people working in urban passenger
transport. (There are separate directives on working
hours for certain workers in specific transport sectors)

product liability
Product is any movable property, even if it is attached or
incorporated to another movable or immovable property, as well
as gas and electricity.
Agent responsible for the product is the producer or
manufacturer, the Community importer, the supplier and,
exceptionally, the distributor.
Defective product is one that does not offer the security that
would be expected, taking into account all the circumstances and
especially its presentation, the reasonably foreseeable use of the
same and the moment of its placing on the market.
The product may have a manufacturing, design or information
defect.

product liability (2)
Extended responsibility of the producer of the
product: Producers of products that become waste are
involved in the prevention and organization of waste
management, promoting the reuse, recycling and recovery
of waste.
• Council Directive 85/374/EEC concerning liability for
defective products
• Directive 2001/95/EC, on general product safety
• Directive 2008/98/EC, about waste
The contracting of civil liability insurance for the
protection and repair of possible damages by defective
products, that covers the claims derived from them, is of
paramount importance.

avoidance of fraud
Fraud:
• Action contrary to the truth that harms the person
against whom you comment.
• Act to circumvent a legal provision.
Types of Fraud:
• Commercial fraud
• Fiscal fraud
• Financial fraud
• Food fraud

avoidance of fraud (2)
Commercial fraud can contaminate any business, without the
company's managers realize that it is taking place.Temas
relacionados: corrupción, blanqueo de capitales, transparencia y
buenas prácticas comerciales.
Tax fraud is a loss for public revenue. It is a phenomenon from
which serious consequences are derived for the Society.
Financial fraud results in material misstatements in the
company's financial statements. Administrators are ultimately
responsible for.
• Audit of accounts.

avoidance of fraud (3)
Food fraud: the deliberate market introduction and sale of food
that is unfit for human consumption, or intentionally facilitating
misleading information about food, with the intention of
misleading the consumer to obtain an economic benefit.
Regulation (EU) 1169/2011: Food information provided to the
consumer.
Most common food frauds:
• Substitution of an ingredient for a similar cheaper one.
• Adulteration of food with cheaper ingredients.
• Presence of undeclared ingredients.
• Adulteration of food to improve some of its characteristics.
• Non-declaration or false declaration of processes.
• False claims as to the origin or geographical production of a
food.

9. Food quality and safety, and
nutrition sectoral regulatory
framework
Food Safety
In the world:
The Codex Alimentarius or "Food Code" was established
by FAO and the World Health Organization in 1963 to
develop harmonised international food standards, which
protect consumer health and promote fair practices in food
trade.
World Trade Agreements (Doha Round, Uruguay Round…)

framework (2)
Food safety
In Europe: the hygiene package
• REGULATION (EC) No 178/2002

framework (3)
Food quality is the set of properties and characteristics of a
food, as a result of the requirements set out in the mandatory
provisions relating to the raw materials or ingredients used in its
preparation, the processes used in it, as well as the composition
and presentation Of the final product.
Food security exists when all people have access to sufficient
safe and nutritious food to meet their food needs in order to lead
an active and healthy life.
The nutritional quality of the food refers to its quantitative
character, energy stored in the food, or to the qualitative
character, nutritional balance of the food.

The Codex Alimentarius: Ensure the safety and quality of food.
Regulation (EC) No 178/2002 of the European Parliament and of
the Council: General principles and requirements of food law,
self-monitoring and traceability as basic principles.
Hygiene package: Regulations 852/04; 853/04; 854/04; 882/04
and 183/05
Elaboration of guides to good practices in animal feed and
guides on the application of HACCP (hazard analysis and critical
control points).
Official controls verify compliance with feed and food law, as well
as standards relating to animal health and animal welfare. These
controls include audits of good hygiene practices and HACCP,
as well as specific controls for each group of animal species.
framework (4)

10. Food quality standards at
international and at domestic level
The quality of a food is determined by the conjunction of
different factors all related to the acceptability of the food:
• A set of attributes that refer to the presentation,
composition and purity, technological treatment and
conservation that make the food something more or less
appetizing to the consumer and, on the other hand, are
interested in the health aspect and nutritional value of
the food .
The production of safe food, in all its scope, is part of the
quality control and quality assurance or guarantee.

10. Food quality standards at
international and at domestic level
(2)
• The Codex Alimentarius
• The WTO Agreement on the Application of Sanitary and
Phytosanitary Measures (SPS Agreement)
• Good Agricultural Practices (GAP)
• Good Hygienic Practices (GHP)
• Good Manufacturing Practices (GMP)
• Hazard Analysis and Critical Control Points (HACCP)

11. Integrated systems for food
quality and safety management
• GLOBALG.A.P. Certification: for primary production of vegetables
or livestock
• BRC BRITISH RETAIL CONSORTIUM: The Standards guarantee
the standardisation of quality, safety and operational criteria and
ensure that manufacturers fulfil their legal obligations and provide
protection for the end consumer.
• IFS INTERNATIONAL FOOD STANDARD helps distributors to
ensure the food safety of their products and controls the quality level
of producers of white goods.
• UNE-EN ISO 22000 specifies the requirements to be met by a
management system to ensure the safety of food throughout the food
chain to the point of sale as final consumption.

12. Environment and efficiency
sectoral regulatory framework (1)
The EU's environmental policy until 2020 is guided by the
Seventh Environmental Action Program.
Seven initiatives:
• Waste management
• Atmospheric pollution
• Water protection and management
• Protection of nature and biodiversity
• Soil protection
• Civil protection
• Sound annoyances.

• Directive 2008/98/EC on waste
• Directive 2008/50/EC on ambient air quality and a
cleaner atmosphere in Europe.
• Directive 2000/60 / EC establishing a framework for
Community action in the field of water policy.
• 2020 Biodiversity Strategy.

• Directive 2011/92/EU on the assessment of the effects
of certain public and private projects on the environment
• COUNCIL DECISION on the arrangements for the
implementation by the Union of the solidarity clause
(2014/415/EU)
• Directive 2002/49/EC relating to the assessment and
management of environmental noise
• Directive 2012/27/EU on energy efficiency

Environmental Management is the set of steps leading
to the integral management of the environmental
system. It establishes actions to improve the
environment making it healthier and safer for society, by
preventing risks, reducing energy consumption and raw
materials, and optimizing the relationship between
environment and production.
The Environmental Management systems are
voluntary instruments that establish the environmental
policy of the company through a continuous evaluation
process that allow the incorporation of the environmental
variable in the internal operation of the company.
13. Environmental management
systems (1)

(2)
The ISO 14000 series covers
• Environmental Management (EMS) (14001-14004-14006)
https://www.youtube.com/embed/hCAa7OWdjfo?fs=1&autoplay=1&rel=0
• Guidelines for environmental auditing (14010-14011-14012)
• Ecological label (14020-14021-14024-14025)
• Environmental Performance Evaluation (EDA) (14031-
14032)
• Life Cycle Analysis (LCA) (14040-14041-14044)
• Water Footprint (HA) (14046-14064-14065-14067)
Very related to the ISO-14000 series: Energy Management
System (50001)

(3)
Other non-ISO environmental footprint standards include:
• Water Footprint: total volume of fresh water used to produce
the goods and services consumed. The Water Footprint is
reserved for ISO 14046.
http://waterfootprint.org/en/water-footprint/what-is-water-footprint/
• GHG Protocol is the most used international tool for the
calculation and communication of the Emissions Inventory.
• PAS 2050: first of its kind to assess greenhouse gas
emissions, quantified in equivalent CO2, which are released to
the atmosphere throughout the product's life cycle,

14. Equality among men and
women, and equality measures
Theoretical framework
• Convention on the Elimination of All Forms of
Discrimination against Women, adopted by the General
Assembly of the United Nations in December 1979
• Fourth World Conference
of Women, held in Beijing in 1995
• Treaty of Amsterdam (1 May 1999)

(2)
European legal framework
• Report "Equality between men and women"
• Council Directive 75/117/EEC
• Council Directive 76/207/EEC
• Council Directive 2000/78/EC
In Spain:
Organic Law 3/2007, for the effective equality of women
and men
Law 39/1999, to promote the reconciliation of the family
and working life of the working people
Galician Law 7/2004 for the equality of women and men

(3)
Sex - gender system: set of sociocultural mechanisms that
establish an identification relationship between:
• Sex: a term used to refer to the biological difference
between men and women, in simple terms, the child being
born or the child being born.
• Gender: the characteristics, the attitudes and differential
behaviors that a socio-cultural context attributes to men
and women. As a concept it is relational and dynamic (that
is, the concrete contents of gender roles vary according to
the historical moment and the society in question).

(4)
• Formal Equality: rules, laws and norms of
institutions or entities that promote equality between
women and men.
• Real Equality is equal treatment, equal
opportunities

(5)
Discrimination means separating, distinguishing,
differentiating with the intention that one of the parties will
benefit more than the other.
Direct discrimination on the basis of sex is the situation in
which a person is, has been or could be treated, according to
their sex, less favorably than another in a comparable
situation.
Indirect discrimination on the basis of sex is the situation in
which an apparently neutral provision, criterion or practice
places persons of one sex at a particular disadvantage with
respect to persons of the other, with the exceptions provided
for by law.

(6)
• Principle of equal treatment between women and men
• Equal treatment and opportunities in access to
employment, training and career advancement and
working conditions
• Equal pay based on sex
• Promoting equality in collective bargaining

(7)
• Sexual harassment is any conduct, verbal or
physical, of a sexual nature that has the purpose or
effect of damaging the dignity of a person,
particularly when creating an intimidating, degrading
or offensive environment.
• Sexual harassment on grounds of sex constitutes
conduct on the basis of the sex of a person, with the
purpose or effect of violating his or her dignity and
creating an intimidating, degrading or offensive
environment, for example, discrimination for
pregnancy or maternity

(8)

(9)
Roles and gender stereotypes
- Unequal position of women and men
- Power relations and subordination
- Different social value
- Invisibility

(10)

(11)

Legislation
Treaty establishing the European Economic Community, Article
118a
COUNCIL DIRECTIVE of12 June 1989 on the introduction of
measures to encourage improvements in the safety and health of
workers at work ( 89 / 391 / EEC)

(2)
Objective
The aim of this Directive is to introduce measures to encourage
improvements in the safety and health of workers at work.
It applies to all sectors of activity, both public and private,
(industrial, agricultural, commercial, administrative, service,
educational, cultural, leisure, etc.) except for specific public service
activities, such as the armed forces, the police or certain civil
protection services.
It contains principles concerning the prevention of risks, the
protection of safety and health, the assessment of risks, the
elimination of risks and accident factors, the informing, consultation
and balanced participation and training of workers and their
representatives.

(3)
The general principles of prevention
 avoiding risks
 evaluating the risks
 combating the risks at source
 adapting the work to the individual
 adapting to technical progress
 replacing the dangerous by the non- or the less dangerous
 developing a coherent overall prevention policy
 prioritizing collective protective measures (over individual
protective measures)
 giving appropriate instructions to the workers

(4)
Protective and preventive services
The employer shall designate one or more workers to carry out
activities related to the protection and prevention of occupational
risks for the undertaking and/or establishment.
If such protective and preventive measures cannot be organized for
lack of competent personnel in the undertaking and/or
establishment, the employer shall enlist competent external
services or persons.

(5)
In all cases:
— the workers designated must have the necessary capabilities
and the necessary means,
— the external services or persons consulted must have the
necessary aptitudes and the necessary personal and professional
means, and
— the workers designated and the external services or persons
consulted must be sufficient in number
to deal with the organization of protective and preventive
measures, taking into account the size of the undertaking and / or
establishment and / or the hazards to which the workers are
exposed and their distribution throughout the entire undertaking
and / or establishment.

(6)
The protection from, and prevention of, the health and safety risks
shall be the responsibility of one or more workers, of one service or
of separate services whether from inside or outside the
undertaking and/ or establishment.
The worker(s) and/or agency(ies) must work together whenever
necessary.

(7)
Employers’ and workers' obligations
The employer shall:
 evaluate all the risks to the safety and health of workers, inter alia
in the choice of work equipment, the chemical substances or
preparations used, and the fitting-out of work places
 implement measures which assure an improvement in the level of
protection afforded to workers and are integrated into all the
activities of the undertaking and/or establishment at all
hierarchical levels
 take into consideration the worker's capabilities as regards health
and safety when he entrusts tasks to workers;
 consult workers on introduction of new technologies;
designate worker(s) to carry out activities related to the protection
and prevention of occupational risks.

(8)The employer shall:
 take the necessary measures for first aid, fire-fighting,
evacuation of workers and action required in the event of
serious and imminent danger
 keep a list of occupational accidents and draw up and draw up,
for the responsible authorities reports on occupational accidents
suffered by his workers
 inform and consult workers and allow them to take part in
discussions on all questions relating to safety and health at
work;
 ensure that each worker receives adequate safety and health
training

(9)
The worker shall:
 make correct use of machinery, apparatus, tools, dangerous
substances, transport equipment, other means of production
and personal protective equipment
 immediately inform the employer of any work situation
presenting a serious and immediate danger and of any
shortcomings in the protection arrangements
 cooperate with the employer in fulfilling any requirements
imposed for the protection of health and safety and in enabling
him to ensure that the working environment and working
conditions are safe and pose no risks.
Health surveillance should be provided for workers according to
national systems. Particularly sensitive risk groups must be
protected against the dangers which specifically affect them.

16. Fiscal sectoral regulatory
framework
Models of the fiscal regime of cooperatives in
European countries:
 Southern European countries, with extensive
normative development, significant substantive
restrictions, different from other types of societies and a
tax system adapted with some incentives
 Northern Europe countries, with very little normative
development in substantive matters and few fiscal
implications.

Southern European countries
Adjustment rules in Corporate Tax
 Operations with partners, except in the case of Spain,
are taxed within the same, not of the cooperative,
which implies a tax expense admitted for the same.
 Interest paid to members is usually deductible
expense in the cooperative, taxing within the partner,
although it is usually legally limited.

 The constitution of irreparable reserves is common in
these countries and they enjoy reductions of the
taxable base. The exception is France where there is
no reduction.
 Operations with non-partners are allowed with
significant limitations. In no case exceeds 50%. The
excess over the limit, makes them lose any tax
benefits. The tax rate of transactions with them is the
general

Incentive rules:
 The corporate tax rate on transactions with
partners is only lower than the general rate in
Spain.
 Only in Spain there is a bonus in the quota for
specially protected cooperatives.
 In Portugal, the endowment to the Education and
Promotion Fund reaches 120% of its endowment,
reason why the excess of 20% is an incentive.

Northern Europe countries
 The operations with partners, are taxed integrally
within the partner, being deductible in the cooperative,
including the returns of the cooperative activity.
 In the interest paid to the contributions of partners, we
observe different taxes, being predominantly
deductible if they are adjusted to market price.
 There are no reductions in the tax base for the
constitution of reserves

Northern Europe countries
 They tax at rates common to those of other
companies, being full application SME regulations, if
that is their size.
 They operate with third parties, usually without too
many limits, but for those results they tax like any
society.
Incentive measures
 Only in some cases are lower rates for cooperatives
in certain sectors.

17. Corporate Social
Responsibility
Corporate social responsibility (CSR) promotes in
companies the awareness of ensuring the satisfaction
and fulfillment of the expectations of all stakeholders
with which it interacts: Economic, environmental and
social sustainability.
• Directive 2014/95/EU: Dissemination of non-
financial information and diversity information by
certain large companies and certain groups.

17. Corporate Social Responsibility
(2)
Memory models
 Global Reporting Initiative (GRI).
 United Nations Global Compact.
 OECD Guidelines for multinationals enterprises.
 REDSOSTAL: Program for the integral
sustainability of the agri-food sector (Ministry of
Agriculture of Spain).

Thank you very much
for your attention

ToTCOOP+i O3 o4 unit-1_final_version_en

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