The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. In addition, it was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized (SME) cooperatives.

中文翻译：

---

合作社的可持续发展报告

本研究的目的是检查合作社的可持续性报告，这些报告可能在实现可持续发展目标方面发挥重要作用，并有助于确定合作社目前正在报告哪些经济、环境和社会可持续性指标。为此，共检查了 168 份使用全球报告倡议组织 (GRI) G4 报告的合作社的可持续发展报告，这些报告被纳入可持续发展信息披露数据库 (SDD-GRI)。作为这项研究的结果，确定活跃于金融服务部门的合作社的经济绩效指标披露水平高于活跃于其他部门的合作社。此外，还观察到，与活跃于医疗保健服务和金融服务部门的合作社相比，活跃于农业部门的合作社的劳动实践和体面工作子类别指标披露水平较低。这项研究的另一个结果是发现大型合作社的社会绩效指标披露水平高于中小型（SME）合作社的社会绩效指标披露水平。