Welcome: Prof. Olive McCarthy, Centre for Co-operative Studies, UCC

Dr. Elisavet Mantzari, Associate Professor in Accounting, University of Birmingham, will outline the progress of the UK Co-operative Statement of Recommended Practice (SORP) project and its emerging engagement and impact across the sector. The session will present the underpinning research on accounting and reporting challenges in UK co-operatives (see report) and highlight recommendations informing current efforts to develop a UK Co-operative SORP. Elisavet will also briefly provide an overview of sustainability and non-financial performance measurement tools and frameworks, drawing on the literature, and highlight the challenges and opportunities they present for co-operatives.

Mr. David Malone, CEO, Irish League of Credit Unions will discuss reporting developments for Irish credit unions, including the VSME Sustainability Reporting Working Group, the ILCU ESG Framework and the recent publication of the credit union Community Impact Report.

Chair: Dr. Bridget Carroll, Centre for Co-operative Studies, UCC