Table of Contents

Editorial - Extended editorial

Jan Myers, pp. 3-10


Accounting for Co-operative Community Benefit: Where Membership Meets Community

John Maddocks, pp. 11-18


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: annual reporting; co-operative difference; community benefit; accountability; social co-operatives

Don’t Forget the Definition: The Importance of ‘and’ Versus ‘or’

Ian Adderley, pp. 19-21


This article focuses on only one subset of the Definition, which as with the other aspects of the Definition has been carefully crafted and drafted. Omitting any part of the Definition significantly alters its meaning and effect. It is suggested that the Definition, in its entirety, could therefore be a useful framework through which a co-operative could audit and report to members on its activity at a high level, with reporting on the Values and Principles providing further detail.

Keywords: co-operative identity; co-operative definition; reporting; values and principles

Principle 1 — Open Membership

Rory Ridley-Duff, pp. 22-24

Principle 1: Able to Use the Services?

Ian Adderley, pp. 25-27


This article focuses on the importance of the guidance found in Principle 1 that those admitted as members of a co-operative should be able to use the services of the co-operative. The article explores some emerging legal trends and the extent to which they have followed this guidance and suggests that this topic merits consideration in any future review of the principles.

Keywords: Principle 1; services; co-operative principles

Neutrality in Politics and Religion

Gillian Lonergan,  pp. 28- 30


This article considers the centrality of neutrality of politics and religion to the principle of open and voluntary membership.

Keywords: co-operative principles; neutrality; open membership

Neither a Borrower Nor a Lender Be

Gillian Lonergan, pp. 31-32

Co-operative Principles Variations and Adaptions

Jan Myers, pp. 33-36

As many will be aware 2020 will be the 25th anniversary of the 1995 statement of identity and the revision of the co-operative values and principles. This table provides an overview of the adaptions and variations of the Principles from 1844 to 1995.

Book Reviews

Co-operatives and the World of Work. Edited by Bruno Roelants, Hyungsik Eum, Simel Eşim, Sonja Novkovic and Waltteri Katajamäki

Reviewed by Jan Myers, pp. 37-44

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UK Society for Co-operative Studies is registered in England and Wales as a charitable incorporated organisation Number 1175295. Our registered office is Holyoake House, Hanover Street, Manchester, M60 0AS.
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