Narrative reporting framework

Type: Practical guides  |  Topic: Finance  |  Format: Information sheet
Updated: 15/11/2017

A narrative reporting framework has been developed to help co-operatives report to their members. It offers guidance on one of the most important aspects of running a successful co-operative organisation – large or small.

Read more about narrative reporting for your co-op.

The framework is flexible, built around three core pillars that a co-op ought to report on:

  • Member value: how it is delivering value to its members
  • Member voice: how its members have directed the co-op
  • Co-operative values: how it is living up to the co-operative values

The Co-operative Performance Committee

The framework has been developed by the Co-operative Performance Committee (CPC) – one of Co-operatives UK’s member groups. The CPC is made up of senior finance leaders from the co-operative sector which provides strategic direction and best practice guidance in matters of accounting, financial reporting and business performance monitoring. Find out more about the CPC...