REGS Outils de lecture

In the wake of the social responsibility of companies and organizations more widely following the adoption of the ISO 26000 standard, the issue of governance has continued to occupy a prominent place in the policies, strategies and programs as many countries, companies and civil society. Evoking the built governance, several authors stress its crucial role, although considered indirect, in the creation of value (Charreaux, 1998) .However, the various research on the governance of cooperatives have taken a simplistic approach to reconciliation blind the classic business regardless of the reason for characterizing particular cooperative. In this article we will return further on the specifics of governance of cooperatives in the light of organizational characteristics thereof and the topics covered by the main currents of governance.