ACT: Turning co-operatives impact into evidence
We're developing a new way to evidence co-operative impact. Register your interest to be the first to get access to the tool in early 2027.
For more than 180 years, co‑operatives have shown that business can create value beyond financial returns. Much of that value, for people, communities and the planet, aligns directly with the UN Sustainable Development Goals (SDGs).
The UN recognised this by declaring 2025 the International Year of Co‑operatives, highlighting the vital role co‑operatives play in sustainable development.
Yet measuring that contribution consistently remains a challenge. Much of the evidence relies on case studies and member stories. These are valuable, but they're hard to compare or ad
Introducing ACT
Accounting for Co‑operative Transformation (ACT) is an impact measurement tool designed specifically for member‑owned businesses. It was developed by the Centre of Excellence in Accounting and Reporting for Co‑operatives (CEARC) at Saint Mary's University, Canada, an international hub for research into co‑operative accounting and reporting. Working with 16 volunteers from the co‑operative community, CEARC identified 20 indicators linking co‑operative performance to both the SDGs and the seven co‑operative principles.
Co‑operatives UK is now working with CEARC to adapt ACT for UK co‑operatives – made possible thanks to grant funding from The Co‑operative Bank.
What ACT means for your co‑op
ACT will build on what you're already doing rather than adding new reporting requirements. It helps you to:
- Turn everyday decisions into measurable social, environmental and economic outcomes
- Show members and stakeholders how you contribute to the SDGs and the co‑operative principles
- Use a common language shared by co‑operatives of every size and sector
Growing our evidence base, together
Due to launch in early 2027, our aim is that, as more co-operatives use ACT, the UK's evidence base of co-operative value will grow.
That will help show – beyond turnover, employment and membership – the difference democratic ownership makes to people, communities and the environment.