Abstract International cooperative values and principles are guidelines that could lead cooperatives towards greater gender equality in the decision-making process. Stimulated by the interest in cooperatives and by the growing demand for advocating a faster increase in the presence of chairwomen in boardrooms, this research aims to analyse the impact of the gender of the cooperative president in some variables related to financial and employment ratios, corporate governance and other characteristics of the organization in Spain. Information about the major Spanish cooperative entities has been collected and analyzed to carry out the empirical study. We find that cooperatives with higher liquidity ratio, higher number of employees, higher percentage of female employees, higher employee costs divided by operating revenue ratio, lower indebtedness, and fewer years since the appointment of the president have a higher probability of belonging to the group of cooperatives with a board chaired by a woman. Cooperatives headed by women exhibit a higher ratio of staffing costs to operating revenues, which could indicate an increased intensity of cooperative principles and values related with the primacy of the economic welfare of workers over the economic benefits.

中文翻译：

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西班牙合作社理事会的主席：性别平等方法

摘要国际合作社价值观和原则是可以指导合作社在决策过程中实现更大的性别平等的准则。受到对合作社的兴趣以及对提倡更快增加董事会主席人数的需求的激发，本研究旨在分析合作社总裁性别在与财务和就业率，公司治理有关的一些变量中的影响和该组织在西班牙的其他特征。收集并分析了有关西班牙主要合作社的信息，以进行实证研究。我们发现，合作社的流动性比率较高，员工人数较多，女性雇员比例较高，员工成本除以营业收入比率，负债率较低，而且自任命总统以来的几年时间里，由妇女担任董事会成员的合作社集团的可能性更高。以妇女为首的合作社在人事费用与营业收入中所占的比例更高，这可能表明与工人的经济福利高于经济利益相关的合作社原则和价值观的强度有所提高。