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21 lut 2021 · Financial Performance of Cooperatives (Annex B) The report reflects the financial performance of the cooperative using the following as indicators: Stability, Turn-Over Ratio, Efficiency, Profitability and Structure of Assets (STEPS). The STEPS is computed based on the given formulas or ratios.
1 sty 2021 · As a result, this study aims to explore the impact of corporate controversies on financial performance, and proposes the positive moderating role of ESG practices over the aforementioned relationship.
The paper finds that there is a positive relationship between sustainability per-formance and financial success. From the results, the research calls on to firms’ managers to con-form to the sustainability practices.
Performance Report — refers to the mandatory report required by law from cooperatives to submit annually to the CDA. The report comprises two (2) documents, namely: the Cooperative Performance Report Questionnaire and the Performance Audit Report. PISO — refers to the financial standards that measure the financial performance of the ...
8 maj 2017 · A vital issue in corporate governance and management is the influence of CSR on companies’ performance, especially financial performance. The conventional view holds that CSR is costly since being socially responsible incurs additional expenses.
Specifically, this study aimed to: (1) determine the personal- and coop-related characteristics of the members; (2) determine the organizational commitment of the members; (3)determine the financial performance of the CDA- registered cooperatives among the SUCs; (4) determine whether or not there is a significant relationship between the ...
Financial statements shall present fairly the financial condition, financial performance and cash flows of a cooperative. Fair presentation requires the faithful representation of the effects of transactions and events in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses.
