Call for Papers: International Journal of Co-operative Accounting and Management (IJCAM)
Summer 2020 Special Issue – Social, Environmental and SDG Performance and Reporting in Co-operatives
The business world is seeing a great change in how impact is regarded and measured, and thus how organizations, businesses, different orders of government etc. are evaluated. There is an increasing interest in measuring and evaluating co-operative performance beyond the purely economic to include social and environmental indicators of impact. There is an expansion of what is labelled as impact and how impact in measured to include a vast array of methodologies and frameworks such as corporate social responsibility, sustainability reporting, corporate accountability, environmental and governance reporting, and many others. The take-up of these methodologies and frameworks within the private, public and social economy sectors is increasing.
After decades of work with United Nations, 193 countries, including Canada, adopted The 2030 Agenda for Sustainable Development in 2015. The Sustainable Development Goals (SDGs) are a blueprint to achieve a better and more sustainable future for all. They address the global challenges we face, including those related to poverty, inequality, climate, environmental degradation, prosperity, and peace and justice. The development of the SDGs brings a new global framework by which countries, businesses including co-operatives, and communities are figuring out how to measure and report on their impact regarding the 17 Sustainable Development Goals.
Co-operatives are not immune to the new impact assessment ideologies that are emerging and the changes in reporting and measuring that go hand and hand with them. In fact, the co-operative sector should/could be a leader in expanded impact measurement because of co-operatives’ inherent social (and increasingly environmental) nature.
Given the rise, interest, and implementation of these multiple new frameworks, this Special Issue is seeking papers on any aspect of management, measurement and reporting related to social, environmental and SDG performance of co-operatives.
For further information on IJCAM and submission guidelines, please browse this site.
Through the Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) at the Sobey School of Business, Saint Mary’s University in Canada, the journal will explore a diverse range of topics related to accounting and management in cooperatives, credit unions, and mutual organizations, including: