International efforts to develop harmonized statistical frameworks for cooperatives and the broader social and solidarity economy (SSE) are accelerating. At Technical Working Group (TWG) meetings held in September 2025, global experts examined how to position social enterprises within the SSE statistical framework and addressed critical accounting challenges in measuring the economic contribution of cooperatives.
Defining the Statistical Boundaries of Social Enterprises
On September 24, 2025, the UN Inter-Agency Task Force on Social and Solidarity Economy (UNTFSSE)'s TWG on SSE Statistics discussed how social enterprises should be classified within the SSE statistical framework.
Ms Anaïs Perrilleux (Université Catholique de Louvain /EMES Research Network) presented findings from the International Comparative Social Enterprise Models (ICSEM) Project, which analyzed cases across more than 40 countries. She highlighted the diversity of models-from social cooperatives and entrepreneurial non-profits to social businesses and public/semi-public enterprises. "ICSEM research demonstrates that social enterprises take vastly different forms across countries-cooperatives, associations, foundations, or business-like entities-but they share a common thread: the pursuit of a social mission," Ms Perrilleux noted.
Ms Chiara Carini from Euricse then outlined operational criteria for determining which social enterprises belong within SSE statistics, emphasizing governance arrangements, profit distribution constraints, and asset lock mechanisms. "The combination of capped dividends and an asset lock ensures that people and purpose remain at the heart of social enterprises," she explained. Participants also reflected on methods to reflect hybrid and emerging models in statistics. By session's end, members agreed to refine the criteria to ensure consistency while allowing for national variations.
Addressing Cooperative Accounting Complexities
On September 22, 2025, the Committee for the Promotion and Advancement of Cooperatives (COPAC) TWG on Measuring the Economic Contribution of Cooperatives (MECC) convened a subgroup meeting focused on cooperative accounting. The session examined how conventional accounting standards fail to capture cooperative-specific features, particularly patronage refunds, indivisible reserves, and member transactions.
A key issue ensued around the classification of cooperative equity. "When cooperative capital is classified as debt rather than equity, it inflates liabilities on the balance sheet, potentially making cooperatives appear financially weaker and even leading to technical insolvency," explained Ms Elisavet Mantzari from the University of Birmingham. She stressed the need for "accounting formats that recognize cooperative capital as distinct from conventional debt."
The subgroup also reviewed the treatment of indivisible reserves-mandatory in countries like Italy, Spain, and Korea, but optional in others. This discussion underscores the complexity of surplus distribution practices and the need for more systematic comparative evidence. Members of the group agreed to gather comparative data on cooperative accounting and surplus allocation to inform future recommendations.
The Path Forward
Both working groups will reconvene for a joint deep-dive workshop on October 29-30 in Bordeaux, France. This in-person gathering will bring together members from the SSE Statistics and MECC groups to align frameworks, integrate insights, and resolve outstanding technical issues.
These discussions represent a significant step toward improving the visibility, comparability, and policy relevance of SSE and cooperative data worldwide. The workshop is expected to accelerate progress toward robust, globally applicable statistical tools, feeding into new guidelines on SSE statistics and a manual on cooperative statistics to be presented at the 22nd International Conference of Labour Statisticians in 2028.
