RT info:eu-repo/semantics/article T1 The contribution of the fishermen´´ s guilds and the agrarian transformation societies to the sustainable development goals: the case of the Canary Islands A1 Román Cervantes, Cándido A1 Mendoza Jiménez, Javier A1 Guzmán Pérez, Beatriz A1 Pérez Monteverde, María Victoria A2 Dirección de Empresas e Historia Económica A2 Cátedra Cajasiete de Economía Social y Cooperativa K1 social economy K1 social accounting K1 fishermen guilds K1 sustainability K1 indicators K1 SDG AB The Social Economy entities have been recognized as key agents for achieving the 17 Sustainable Development Goals (SDG) of the 2030 Agenda. To reach that, indicators are required to guide decision-making and facilitate accountability to citizens. Substantial progress has been made for the economic and environmental dimensions, but not for the social one, which is a particularly serious deficiency to support the social value that the Third Sector entities’ have for the society. The objective of this study is to advance in this line, taking two organizations of the Social Economy that operate in the rural and marine environments of an important international tourist destination in Spain, the Canary Islands. The achieve this goal, the study uses the Social Value Polyhedral Model (SPOLY) of Social Accounting in the framework of the SDG to generate a system of relevant indicators that makes possible to project the particular contribution of these social actors, guide their action towards the global objectives, and render accounts in a transparent and understandable way to their stakeholders. The results show a common ground of contribution for both organizations (goals 8 and 17), but also the influence of the sphere of activity and the connections with the community. YR 2020 FD 2020 LK http://riull.ull.es/xmlui/handle/915/40570 UL http://riull.ull.es/xmlui/handle/915/40570 LA en DS Repositorio institucional de la Universidad de La Laguna RD 05-ene-2025