The development of cooperative-designed indicators for the SDGs

Fiona Duguid and Daphne Rixon

Chapter 21 in Handbook of Research on Cooperatives and Mutuals, 2023, pp 333-353 from Edward Elgar Publishing

Abstract: This chapter works towards a framework to support cooperatives to measure their performance based on the SDGs and the cooperative principles. In particular, this chapter explores why cooperatives need to measure and report on the SDGs and link the SDGs to the seven principles of cooperatives. We suggest that reporting on the SDGs in the context of the seven principles enables cooperatives to illustrate the cooperative difference from investor-owned firms (IOF), who are increasingly reporting on SDG performance. However, we recognize that a complete linkage between the SDGs and the seven principles may not be feasible.

Keywords: Business and Management; Development Studies; Economics and Finance; Environment (search for similar items in EconPapers)
Date: 2023
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