Cooperatives and economic balance

From the corporate point of view, the cooperative company is most likely one of the most complex types of companies in the current regulatory landscape. It is characterized by specific objectives that go hand in hand with those of for-profit companies, and yet don’t replace them. The pursuit of economic results and consistent patrimonial and financial balances are in fact fundamental objectives, however they are preparatory to the achievement of the main purpose of the cooperative: the mutuality or in the case of social cooperatives, the achievement of social goals (Giacomini, Chiaf & Mazzoleni, 2016).