How to cite this article

Maddocks, J. (2019). Accounting for co-operative community benefit: Where membership meets Community. Journal of Co-operative Studies, 52(2), pp. 11-18

[Short paper]

https://www.ukscs.coop/resources/73-accounting-for-co-operative-community-benefit-where-membership-meets-community


Abstract

A relatively recent development has been the growth in social co-operatives with primary purposes that shift the focus away from member needs to benefitting a wider public or community. This shift in focus leads to a different set of accountabilities from those associated with traditional member-benefit co-operatives, central to which is a social co-operative’s accountability for its public, or community, benefit. This paper explores co-operative community benefit reporting within a UK context. In particular the paper explores public/community benefit reporting requirements for different co-operative legal forms. Similarities and differences between reporting requirements and guidance are highlighted and possible implications for a co-operative annual reporting framework are discussed. The paper concludes with implications for reporting and areas for further research.

Keywords: social co-operatives' co-operative community benefit; annual reporting




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