Reporting on Community: Is there a Co-op Difference? (Researching Sustainability Reporting: An approach to comparing co-operative and investor owned corporations in the retail food sector)
| dc.contributor.author | Hicks, Elizabeth | |
| dc.contributor.author | Brown, Leslie | |
| dc.date.accessioned | 2016-06-09T03:45:18Z | |
| dc.date.available | 2016-06-09T03:45:18Z | |
| dc.date.issued | 2015-07 | |
| dc.description | This research overview and three accompanying presentations give background on, discuss methodology of, and present preliminary findings of a content analysis of the non-financial aspects of publicly available financial and social reports produced by retail food co-operatives and investor-owned corporations. (Other terms for social reporting include sustainability reporting, social auditing, social responsibility reporting, triple bottom line reporting). For co-operatives that undertake non-financial reporting, the researchers investigate how they report on a key principle of co-operation, “Concern for Community,” by looking at what is measured and how, their reasons for measuring such performance and whether co-operatives report similar measures or not. Next, recognizing co-operatives’ claims to be different from investor-owned corporations (ICA 2012), the authors compare the measures reported by the two groups. The co-operative principle, “Concern for Community,” suggests that what a co-operative measures and reports with respect to its relationship with its community may be different; but is it? This research contributes to the literature on non-financial measurement and reporting (GRI, 2008; KPMG, 2013; Chen and Bouvain, 2009; and Mejri and Wolf, 2012) and implementing the “co-operative difference” (EuroCoop, 2008). | en_US |
| dc.format.availability | Full-text | en_US |
| dc.identifier.uri | https://hdl.handle.net/10587/1765 | |
| dc.language.iso | en | en_US |
| dc.publisher | Measuring the Co-operative Difference Research Network | en_US |
| dc.subject.se-space-enterprise-en | Co-operatives | en_US |
| dc.subject.se-space-enterprise-en | Consumer/Retail Co-operatives | en_US |
| dc.subject.se-space-enterprise-en | Private/Investor-owned Companies | en_US |
| dc.subject.se-space-enterprise-fr | Coopératives | en_US |
| dc.subject.se-space-enterprise-fr | Consommateurs / coopératives de détail | en_US |
| dc.subject.se-space-enterprise-fr | Compagnies privées / détenues par les investisseurs | en_US |
| dc.subject.sespace-geographic-en | Canada | en_US |
| dc.subject.sespace-geographic-en | Outside Canada | en_US |
| dc.subject.sespace-geographic-fr | Canada | en_US |
| dc.subject.sespace-geographic-fr | Hors du Canada | en_US |
| dc.subject.sespace-research-en | Measuring the Co-operative Difference Research Network (2010-2015) | en_US |
| dc.subject.sespace-research-en | Conference of the Canadian Association for Studies in Co-operation (CASC) | en_US |
| dc.subject.sespace-research-fr | Réseau de recherche pour mesurer la différence coopérative (2010-2015) | en_US |
| dc.subject.sespace-research-fr | Conférence de l'Association canadienne pour les études en coopération (ACÉC) | en_US |
| dc.subject.sespace-sector-en | Food & Food Services | en_US |
| dc.subject.sespace-sector-fr | Alimentation et restauration | en_US |
| dc.subject.sespace-theme-en | Alternative Economic Theory / Co-operative Theory | en_US |
| dc.subject.sespace-theme-en | Communications, Networking, Marketing | en_US |
| dc.subject.sespace-theme-en | Social Accounting, Sustainability Reporting, Social / Environmental / Economic Impact Measurement | en_US |
| dc.subject.sespace-theme-fr | Théorie économique alternative / Théorie de coopération | en_US |
| dc.subject.sespace-theme-fr | Communications, réseautage, marketing | en_US |
| dc.subject.sespace-theme-fr | Comptabilité sociale, rapports de durabilité, mesure de l’impact social / environnemental / économique | en_US |
| dc.title | Reporting on Community: Is there a Co-op Difference? (Researching Sustainability Reporting: An approach to comparing co-operative and investor owned corporations in the retail food sector) | en_US |
| dc.type | Conference Presentation / Paper | en_US |
| dc.type | Présentation d’un colloque / article lors 'dun colloque | en_US |
| dc.type | Conference Presentation / Paper | en_US |
| dc.type | Présentation d’un colloque / article lors 'dun colloque | en_US |
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- Researching Sustainability Reporting - CBU 2013 pres.pdf
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- First presentation focuses on research design, reasons that co-ops and corporations do sustainability reporting
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- A 5-page text overview of the research project and some preliminary results
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