Evolution of social accountability in cooperatives: the case of Cta's social statement

The non-profit model bases its existence on trust relationships that require, inescapably, a proper definition of the accountability level, meaning the search for informative tools that allow to communicate the extent to which its own mission is being pursued, in relation to the respect of liability conditions for the management. The aim of this study is to indeed analyze the case of the social statement for a successful cooperative: Cta, food transportation company, part of the Emilia-Romagna social-economic entity, which has now celebrated 35 years of activity (Created in Bologna in 1972 by 28 truck drivers brought together by a charismatic leader in response to the strong activity expansion of the consumer cooperation). The company spontaneously decided to adopt such document from 2004, driven by the aim of expressing, communicating its own mission to the various stakeholders. Its social statement uses as methodological references the “Principle of social statement editing” elaborated by the group for study of social statement (SSG) and the simplified scheme for social statement suggested by Legacoop Bologna to the cooperatives associated in the initiative “General States of the work’s cooperation”. The case offers important things to ponder since it’s aimed to demonstrate that Cta sees its social statement as an occasion to reflect, as a first thing to rediscover “reasons to be together, to make and be a cooperative”