The Measuring the Co-operative Difference Research Network (MCDRN;
cooperativedifference.coop) and the Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC at Saint Mary’s University) joined forces to organize an international conference, focused on how and why co-operatives assess their performance and their impacts on society.
Academics and practitioners gathered to share their research and experiences with a variety of accounting and reporting tools and practices. The event offered an unprecedented opportunity to recognize and debate various reporting needs and practices, to hear from practitioners regarding the purpose and methods of reporting in their co-operatives, and to identify the building blocks for the establishment of key supports for co-operatives engaged in performance measuring and reporting.
The conference was exploring five interconnected themes:
1. Statistics and data collection 2. Putting co-operative principles into practice 3. Community impact 4. Member and stakeholder engagement 5. Reporting practices (co-operative identity and sustainability) The chapters in this book are organized according to these five themes. They offer an international snapshot of the work being undertaken in these areas, with the intention of sharing the knowledge and experience obtained thus far. The authors advocate a critical analysis of these materials, and suggest ways forward as practitioners and researchers address the reporting and dissemination challenges identified during the conference.
This research was supported by the Social Sciences and Humanities Research Council of Canada.
págs. 1-2
págs. 3-16
The Importance of Statistics on Co-operatives: Why and How Should We Collect Data?
págs. 18-35
págs. 36-47
págs. 48-58
Satellite Accounts: A New Approach for Economic Evaluation of the Co-operative Sector
Dragan Vukmirovic, Rade Ciric, Mirjana Smolcic, Svetlana Jelic, Jelena Budimir
págs. 59-77
págs. 80-86
The Sustainability and Planning Scorecard: A Tool Designed for and with Local Retail Food Co-operatives
Leslie Brown, Elizabeth Hicks, André Leclerc, Bonnie Petersen, Siri Jackson-Wood
págs. 87-117
“Walking the Talk”: Putting Co-operative Principles and Valuesinto Practice with the Help of the Co-op Index
págs. 118-128
Case Study: Using the Co-op Index: EnerGreen Builders Co-operative’s Experience
págs. 129-136
Self-Help and Social Responsibility: Creating Measurements for Non-Financial Performance
págs. 137-149
Understanding and Measuring the Benefits and Impactsof Co-operatives
Jessica Gordon Nembhard
págs. 152-179
Jessica Gordon Nembhard, Lou Hammond Ketilson
págs. 180-204
Assessing the Impact of Credit Unions on Their Communities: A Pre-Test of Possible Indicators
Lou Hammond Ketilson, Jessica Gordon Nembhard, Myrna Hewitt
págs. 205-235
págs. 239-265
págs. 266-278
Developing and Measuring the Effectiveness of Strategy: Loyalty, the Essence of Successful Co-operatives
págs. 279-292
págs. 294-309
págs. 310-320
págs. 321-336
Integrated Reporting for Co-operatives: A Case Study of Vancity Credit Union
págs. 337-352
Sustainability Reporting: A Case Study of The Co-operators
págs. 353-371
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