International Association of Cooperative Law Journal

Cooperativism and technological innovation: cooperative identity as a filter for navigating the digital age

José Eduardo de Miranda, Andréa Corrêa Lima — Mon, 29 Jun 2026 00:00:00 +0200

This article analyzes the impacts of the digital age on cooperativism, arguing that before focusing on the adoption of technological innovations per se, it is necessary to preserve cooperative identity as a critical filter against these innovations. Based on the ICA Declaration on Cooperative Identity (1995), understood as a normative core comprised of definition, values, and principles, its relevance and limitations in the face of the virtualization of relationships and new forms of work mediated by applications are discussed. The phenomenon of digital assemblies is then examined, highlighting their emancipatory potential, but also the ambiguities that can both deepen economic democracy and reproduce, under a cooperative guise, the logic of precarity and concentration of power characteristic of large capital platforms.

Received: 04 December 2025; Accepted: 23 March 2026

The current legal framework governing cooperative members and their effective role in decision-making processes, based on their rights and obligations

Ramón Borjabad Bellido — Mon, 29 Jun 2026 00:00:00 +0200

This analysis examines the models of member participation in cooperatives in Spain and other representative European countries: Italy, France, and Germany. Each country has a well-established cooperative system but with different regulatory and cultural approaches. The aim is to provide an overview of how member participation is structured within the legal and organizational frameworks of these nations, to determine the current level of member participation in cooperatives, and to identify lessons that can be learned to improve the model.

Received: 15 November 2025; Accepted: 23 March 2026

Platform economy and the cooperative legal form: case study of a marketplace for short agri-food supply chains

Deolinda Meira, Sara Moreira, Susana Bernardino — Mon, 29 Jun 2026 00:00:00 +0200

The platform economy constitutes a new socioeconomic paradigm, marked by the digital intermediation of transactions and the generation of value from data and content generated by users themselves. This new paradigm has been recognized for its benefits in terms of efficiency, flexibility, and innovation. At the same time, it has also raised important questions regarding the concentration of power, precarious labour, and data exploitation. In response, the concept of platform cooperatives has emerged as an alternative proposal for digital platform governance, founded on principles of democratic management, solidarity, and equitable distribution of results. This article investigates the adequacy of the cooperative legal form to the specificities of the platform economy, focusing on the Portuguese legal framework. To this end, we use the case study method, centered on a digital marketplace for the promotion of short agri-food supply chains. The analysis focuses on the governance model of this marketplace in light of the Portuguese Cooperative Code. The results point to the potential of the cooperative form as a legal and organ-izational response to the emerging challenges of the platform economy, par-ticularly in the context of short agri-food supply chains.

Received: 04 November 2025; Accepted: 23 March 2026

Regulation in the Basque Country Cooperatives Law and in the State Law

Asier Sanz García — Mon, 29 Jun 2026 00:00:00 +0200

Associated Labor Cooperative Societies enjoy great autonomy with regard to their internal operating rules, since they are self-managed by their members, and not through labor ties. In these entities, it is necessary to ensure the appropriate use of the Principle of Self-regulation by the working members, as well as that they carry out their work in an adequate and effective manner in accordance with the corporate purpose of the entity. In this work, a legal analysis has been carried out in accordance with Law 11/2019, of December 20, on Cooperatives of the Basque Country and Law 27/1999, of July 16, on Cooperatives, regarding the regulation in Law 11/2019, of December 20, on Cooperatives of the Basque Country and in Law 27/1999, of July 16, on Cooperatives, on the option of framing the Social Security Regime of Associated Work Cooperatives (in what successive CTA), of subrogation for working members in service contracts or administrative concessions, and of the trial period for working members, using jurisprudential and doctrinal pronouncements related to the subject of study. And finally, a series of legal conclusions are drawn on each of the matters analyzed in this article.

Received: 01 November 2025; Accepted: 08 April 2025

Technological innovation in Peruvian cooperatives: Would it be possible to apply the SACS online incorporation model to cooperatives?

Willmar José Gallegos Sotomayor — Mon, 29 Jun 2026 00:00:00 +0200

The Peruvian cooperative system needs to modernize its mechanisms in line with the government and digital transformation policies currently being implemented. Therefore, this article breaks down the normative and regulatory reasons why Peruvian cooperativism must begin adapting to digitalization mechanisms and a digital governance and transformation environment to implement a user-friendly cooperative incorporation system. In this case, we will use as a reference the most recent form of incorporation for SACS (Spanish Social Security Companies), which is currently carried out through Public Registries (Sunarp) in Peru, thus taking advantage of the flexibility of digital technologies. In this sense, the proactive nature of the article aims to increase accessibility and dissemination in the incorporation of non-corporate entities, such as cooperatives, by providing users with this additional option of incorporating a cooperative.

Received: 24 July 2025; Accepted: 23 March 2026

Compliance programs of co-operative societies in the health segment in Brazil: a study about its translative capability

Mon, 29 Jun 2026 00:00:00 +0200

This article, adopting a qualitative form and deductive methodology, postulates the adoption of compliance programs by co-operative societies. It argues that these programs enjoy a translative capability, advantageous to translating the risks created by the economy, the multiple objectives pursued by national or private rules and the circumstances of the medical environment. Limiting the research to Brazilian co-operatives which operates in the medical sector, it analyzes the correspondence between the subjects more frequent judged in the national courts and the response given by those co-operative societies. It demonstrates the absence of any conformity. It concludes that the characteristics of these societies represent important achievements considering economic inequality and that compliance programs could promote their permanence.

Received: 19 July 2025; Accepted: 30 March 2025

Worker cooperatives in Mexico: characteristics and tax implications

Graciela Lara Gómez, Jesús Hurtado Maldonado, Gema Jazmín Rubio Ugalde — Mon, 29 Jun 2026 00:00:00 +0200

Worker cooperatives are a valuable instrument for economic and social development. They are governed by principles and values that prioritize people over capital. Their management is democratic, and their economic logic is primarily based on the labor contributed by their members. Due to their importance, this article aims to establish the implications for worker cooperatives in Mexico when differential treatments are applied regarding Income Tax, which is conditioned upon the performance of certain economic activities. Because of their characteristics, these organizations operate at a disadvantage compared to capitalist enterprises and therefore require a tax treatment that provides income-related incentives. The research employs a systematic method, which examines legal norms in relation to other legal provisions. The results show that, although there are tax incentives for worker cooperatives, these mainly benefit those engaged in agriculture, livestock, fishing, and forestry. In contrast, the rest can only defer tax payments, which affects their ability to fulfill their social purpose.

Received: 14 July 2025; Accepted: 23 March 2026

Peasant cooperatives and digital transformation: From structural barriers to competitiveness

Iván Vargas-Chaves — Mon, 29 Jun 2026 00:00:00 +0200

This study analyzes the regulatory and structural challenges that limit the digital transformation of peasant cooperatives in Colombia, arguing the urgent need for legal reform for their modernization. The research, based on a documentary analysis methodology, reveals that the main barriers are the digital divide, high costs, and an anachronistic legal framework that creates legal uncertainty for digital governance. Despite this, digitalization offers key opportunities to optimize processes and increase transparency. The study concludes that technological modernization is a strategic necessity that requires comprehensive legal reform and public policies that guarantee connectivity and training in the field, to ensure more competitive and equitable rural development.

Received: 15 June 2025; Accepted: 10 April 2025