iSORP Discussion Paper 6

 

Co-operative non-financial reporting  

This is the sixth in a series looking at developing content for an international Statement of Recommended Practice (iSORP) for co-operative accounting and reporting. This paper focuses on co-operative non-financial reporting, including:

• A focus on a small number of performance indicators
• Suggestions for four 'common co-operative indicators'
• Inclusion of up to five 'elective co-operative indicators' - download pdf here

Last updated: February, 2011