L’approccio dialogico alla Rendicontazione Integrata Cooperativa: il framework Dial-Coore

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Accounting and Business Adm.
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The purpose of this paper is to present the Dialogic Cooperative Reporting (Dial-Coore) framework for the development of a cooperative social reporting system. From 2020 to 2021, the Federazione Trentina della Cooperazione, together with the University of Trento have investigated the application of Dial-Coore to four cooperatives belonging to different sectors (food, social, producer, and credit/financial service) as a dialogic methodology for the definition of a cooperative social reporting. The dialogic process allowed for the continuous involvement of various stakeholders to identify priority areas for responsible cooperative action and to construct specific indicators for monitoring the action undertaken. From a methodological point of view, the construction of social reporting indicators was developed both starting from existing indicators in the literature and also through the co-construction of specific ad-hoc indicators conceived and designed together with the cooperatives undergoing experimentation.