This research project aims at mapping the diversity and common patterns of social accounting practices across European cooperatives engaged in various sectors (cooperative banks, agricultural cooperatives, social enterprises). This research will also explore the degree of distinctiveness of social accounting and social reporting in cooperatives when compared with the instrumental nature of social accounting in for-profit companies. The underlying hypothesis is that social accounting in cooperatives is coupled with real strategic and operational activities.
The first sector analysed will be the banking sector. Starting from a review of the literature on social accounting in cooperative credit banks, the researchers will develop a content analysis on the reporting instruments adopted by cooperative credit banks in various regions, with the aim of determining their compliance with their missions and their long-run purposes. An in-depth qualitative analysis will then be developed, with the double aim of gaining a more profound interpretation of the factors influencing cooperatives’ social accounting and of analysing the level of stakeholder engagement in cooperatives’ accountability process.
The final phase of the research project will involve the proposition of social accounting standards, specific to cooperative credit banks, and that are able to yield exhaustive information on the effectiveness and efficiency of the economic, social and environmental impact of these organizations.
Scientific Coordinators: Michele Andreaus, University of Trento;
Researchers: Ericka Costa
Partner: Burgos University
Outputs:
+ 2 papers presented at international conferences;
+ creation of a dataset based on 228 credit coopera-
tives in northern Italy;
