Co-operatives Act [No. 14 Of 2005] - Gov
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Government GazetteREPUBLIC OF SOUTH AFRICAVol. 482Cape Town18August2005 No.27912THE PRESIDENCYNo. 83218 August 2005It is hereby notified that the President has assented to the following Act, which ishereby published for general information:–No. 14 of 2005: Co-operatives Act, 2005AIDS HELPLINE: 0800-123-22 Prevention is the cure
2No.27912Act No. 14,2005GOVERNMENT GAZETTE, 18 AUGUST 2005CO-OPERATIVES ACT, 2005(English text signed by the President.)(Assented to 14 August 2005.)ACTTo provide forthe formation and registration of co-operatives;the establishment of a Co-operatives Advisory Board;the winding up of co-operatives;the repeal of Act No. 91 of 1981;and matters connected therewith.PREAMBLERECOGNISING0 the co-operative values of self-help, self-reliance, self-responsibility,democracy, equality and social responsibility;0 that a viable, autonomous, self-reliant and self-sustaining co-operativemovement can play a major role in the economic and social development ofthe Republic of South Africa, in particular by creating employment,generating income, facilitating broad-based black economic empowermentand eradicating poverty;0 that the South African economy will benefit from increasing the number andvariety of viable and sustainable economic enterprises;0 that government is committed to providing a supportive legal environment toenable co-operatives to develop and flourish; andIN ORDER TOO ensure that international co-operative principles are recognised and implemented in the Republic of South Africa;0 enable co-operatives to register and acquire a legal status separate from theirmembers; and0 facilitate the provision of targeted support for emerging co-operatives,particularly those owned by women and black people,BE IT THEREFORE ENACTED by the Parliament of the Republic of South Africa,as follows:-CONTENTSSectionCHAPTER 15DEFINITIONS, PURPOSE AND APPLICATION OF ACT1.2.3.4.5.Definitions and interpretationPurpose of ActCompliance with co-operative principlesForms and kinds of co-operativesApplication of Act10
GOVERNMENT GAZETTE, 18 AUGUST 2005No. 279124Act No. 14.2005CO-OPERATIVES ACT, 2005CHAPTER 2REGISTRATION, CONSTITUTION, POWERS OF CO-OPERATIVE ANDREGISTERED OFFICE AND RECORD KEEPING BY CO-OPERATIVEPart 1Application to register and name6.7.8.9.10.11.12.Application to register co-operativeRegistration of co-operativeEffect of registrationPre-incorporation contractName of co-operativeDirective from registrar to change nameUnlawful use of word “co-operative”510Part 2Constitution and functions of co-operative13.14.15.16.17.18.19.Constitution of co-operativeProvisions for all co-operativesProvisions where members are required to hold sharesProvisions for secondary and tertiary co-operativesConsequences of invalidityAmendment to constitutionFunctions of co-operative1520Part 3Registered ofice and record keeping by co-operative20*21.22.Registered office of co-operativeRecord keeping by co-operativeAccess to information25CHAPTER 3MEMBERSHIP OF CO-OPERATIVES23.24.25.26.Liability of membersWithdrawal of membershipTransfer of membership, member loan or membership sharePowers of registrar in case of reduced number of members30CHAPTER 4GENERAL MEETINGS27.28.29.30.31.Structure for decision makingGeneral meetingsAnnual general meetingsRepresentation at meetingsMinutes of general meetingsCHAPTER 5MANAGEMENT OF CO-OPERATIVES32.33.34.Board of directorsAppointment of directorsMeetings and resolutions of board of directors3540
6No.27912Act No. 14,200535.36.37.38.39.GOVERNMENT GAZETTE, 18 AUGUST 2005CO-OPERATIVESACT, 2005Minutes of meetings of board of directorsBoard of directors may delegate functions to director or committee or managerDisclosure of interestAcceptance of commission, remuneration or reward prohibited in certaincircumstancesReturns relating to directors5CHAPTER 6CAPITAL STRUCTURE40.41.42.43.44.45.46.Capital of co-operativeMembership sharesIssue of certificates in respect of membership shares or member loansFunds of membersPatronage proportionProhibited and permitted loans and securityReserve fund of members1015CHAPTER 7AUDIT OF val of auditor’s report and financial statementsAuditor disqualified from actingAppointment of auditorRemoval of auditorAttendance of meeting by auditorRight to informationNotice of errorExemptions2025CHAPTER 8AMALGAMATION, DIVISION, CONVERSION AND TRANSFERAmalgamationApproval of amalgamation30Effect of registration of amalgamated co-operativeDivision of co-operativesApproval of divisionEffect of registration of co-operatives constituted in terms of division35Conversion of co-operative to any other form of juristic personTransfers64. Protection of creditors65. Registration of property upon amalgamation, division, conversion or transfer66. Application to convert company into co-operative4067. Consideration of application68. Effects of incorporation of company as co-operative69. Special provision relating to company which has given an undertaking undersection 66(3)70. Registrar to give notice of conversion to Registration of Companies56.57.58.59.60.61.62.63,CHAPTER 945WINDING-UP AND DE-REGISTRATION OF CO-OPERATIVES71.72.73.74.75.76.Modes of winding-upWinding-up by order of courtWinding-up or de-registration by order of MinisterAdmission and proving of claims against co-operative being wound upDistribution accountContribution account50
8GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912Act No. 14,2005CO-OPERATIVESACT, 2005CHAPTER 10JUDICIAL MANAGEMENT77.Circumstances in which co-operatives may be placed under judicial management5CHAPTER 11ADMINISTRATION OF ACT78.79.80.81.82.83.84.Registrar of Co-operativesSeal and official stamp of registrarRegister of co-operatives to be kept by registrarSubmission to registrarInspection of documentsForm of records kept may be prescribedInvestigation by registrar10CHAPTER 1215CO-OPERATIVES ADVISORY BOARD85.86.87.88.89.90.91.Establishment of Co-operatives Advisory BoardFunctions of Advisory BoardMembers of Advisory BoardTerm of office and conditions of service of members of Advisory BoardMeetings of Advisory BoardPublic hearingsAccountability20CHAPTER 13MISCELLANEOUS PROVISIONS92.93.94.95.96.97.98.99.25OffencesAppeal to MinisterExclusionRegulationsDelegation by MinisterTransitional provisionsRepeal of laws and savingsShort title and commencement30SCHEDULE 1SPECIAL PROVISIONS RELATING TOCERTAIN KINDS OF CO-OPERATIVESPart 1 - Housing co-operativesPart 2 - Worker co-operativesPart 3 - Financial services co-operativesPart 4 -AgFicu&wako-eperatives -SCHEDULE 2Laws repealed by section 98. 35 40
10GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912Act No. 14,2005CO-OPERATIVES ACT, 2005CHAPTER 1DEFINITIONS, PURPOSE AND APPLICATION OF ACTDefinitions and interpretation1. (1) In this Act, unless the context indicates otherwise“Advisory Board” means the Co-operatives Advisory Board established bysection 85 of this Act;“auditor” means a person registered as such in terms of the Public Accountants’and Auditors’ Act, 1991 (Act No. 80 of 1991), and includes a firm as defined in thatAct, and, where appropriate, any other person authorised by regulation to conductan audit of a co-operative;“agricultural co-operative” means a co-operative that produces, processes ormarkets agricultural products and supplies agricultural inputs and services to itsmembers;“consumer co-operative” means a co-operative that procures and distributesgoods or commodities to its members and non-members and provides services toits members;“co-operative” means an autonomous association of persons united voluntarily tomeet their common economic and social needs and aspirations through a jointlyowned and democratically controlled enterprise organised and operated onco-operative principles;“co-operative burial society”, means a co-operative that provides funeralbenefits, including funeral insurance and other services to its members and theirdependants;“co-operative principles” means the internationally accepted principles ofco-operation, exemplified by the principles adopted by the International Cooperative Alliance;“Department” means the Department of Trade and Industry;“deputy registrar” means a person appointed as such by the Minister to assist theregistrar in the performance of his or her functions;“Director-General” means the Director-General of Trade and Industry;“financial services co-operative” means a primary co-operative whose mainobjective is to provide financial services to its members or a secondaryco-operative that provides financial services to a primary co-operative;“general meeting” means a meeting of the members of a co-operative, andincludes, as the context indicates, an annual general meeting, a special generalmeeting or a regional general meeting;“housing co-operative”means a primary co-operative which provides housing toits members, or a secondary co-operative that provides technical sectoral servicesto primary housing co-operatives;“marketing and supply co-operative” means a co-operative that engages in thesupply of production inputs to members and markets or processes their products,and also includes an agricultural marketing and supply co-operative;“member loan” means a loan made by a member to a co-operative;“membership share” means a share issued to a member of a co-operative as arequirement for membership of a co-operative;“Minister” means the Minister of Trade and Industry;“nominal value” means the value on the face of the share;“ordinary resolution” means a resolution passed at a general meeting by themajority of the members present;“patronage proportion” means the proportion which the value of the transactionsconducted by a member with a co-operative during a specified period bears to thevalue of the transactions conducted by all members with a co-operative during thesame period;“prescribed” means prescribed by regulation;“primary co-operative” means a co-operative formed by a minimum of fivenatural persons whose object is to provide employment or services to its membersand to facilitate community development;510152025303540455055
12No.27912Act No. 14,2005GOVERNMENT GAZE‘ITE, 18 AUGUST 2005CO-OPERATIVES ACT, 2005“registrar” means the Registrar of Co-operatives;“reserve” means a portion of the surplus that is set aside in a reserve fund and thatis indivisible amongst the members of a co-operative;“reserve fund” means a fund established in terms of section 46;“secondary co-operative” means a co-operative formed by two or more primaryco-operatives to provide sectoral services to its members, and may include juristicpersons;“services co-operative” means a co-operative that engages in housing, healthcare, child care, transportation, communication and other services;“share” includes membership shares and any additional shares that may be issuedby a co-operative;“social co-operative” is a non-profit co-operative which engages in the provisionof social services to its members, such as care for the elderly, children and the sick;“special resolution” means a resolution passed at a general meeting by not lessthan two thirds of the members present, or such greater majority as may bespecified in the constitution of a co-operative;“surplus” means the financial surplus arising from the operations of a co-operativein a financial year;“supervisory committee” means a committee of members that may be constitutedin terms of the constitution of a primary co-operative to exercise supervision overthe board of directors;“tertiary co-operative” means a co-operative whose members are secondaryco-operatives and whose object is to advocate and engage organs of state, theprivate sector and stakeholders on behalf of its members, and may also be referredto as a co-operative apex;“this Act” includes the Schedules and any regulations made in terms of this Act;“worker co-operative” means a primary co-operative whose main objectives areto provide employment to its members, or a secondary co-operative providingservices to primary worker co-operatives.(2) This Act must be interpreted to give effect to its purpose and to develop theco-operative principles contemplated in section 3.51015202530Purpose of Act2. The Dumose of this Act is topromote the development of sustainable co-operatives that comply withco-operative principles, thereby increasing the number and variety of 35economic enterprises operating in the formal economy;encourage persons and groups who subscribe to values of self-reliance andself-help, and who choose to work together in democratically controlledenterprises, to register co-operatives in terms of this Act;enable such co-operative enterprises to register and acquire a legal status 40separate from their members;promote equity and greater participation by black persons, especially those inrural areas, women, persons with disability and youth in the formation of, andmanagement of, co-operatives;establish a legislative framework that preserves a co-operative as a distinct 45legal entity;I&
14GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912Act No. 14,2005CO-OPERATIVES ACT, 2005v ) facilitate the provision of support programmes that target emergingCO-operatives, specifically those co-operatives that consist of black persons,women, youth, disabled persons or persons in the rural areas and that promoteequity and greater participation by its members;(g) ensure the design and implementation of the co-operative development 5support programmes by all the agencies of national departments including butnot limited to Khula, NEF, NPI, SEDA, IDC, SAQI, SABS, CSIR, PIC,DBSA, SALGA and SETA'S, and compliance with uniform norms andstandards prescribed by this Act;(h) ensure the design and implementation of the co-operative support measures 10across all spheres of government, including delivery agencies, and adherenceto a uniform framework of established norms and standards that reflectfairness, equity, transparency, economy, efficiency, accountability and lawfulness; and(i) facilitate the effective co-ordination and reporting mechanism across all 15spheres of government through the department.Compliance with co-operative principles3. (1) For the purposes of this Act, a co-operative complies with co-operativeprinciples if(a) membership of that co-operative is open to persons who can use the servicesof that co-operative and who are able to accept the responsibilities ofmembership;(b) in the case of a primary co-operative, each member has only one vote;(c) to the extent feasible, members provide the capital required by thatco-operative;(d) the return paid on member capital is limited to the maximum percentage fixedin accordance with the constitution of that co-operative;( e ) at least five per cent of the surplus is set aside as a reserve in a reserve fund andis not divisible amongst its members.Ifl it provides education and training to its members and employees.(2) Despite subsection Ita),the constitution of a co-operative may restrict the personseligible for membership if the restriction(a) reasonably relates to the business of a co-operative set out in its constitutionand to the commercial ability of a co-operative to provide services toprospective members; and(b) does not constitute unfair discrimination.(3) The constitution of a secondary or tertiary co-operative may provide that themembers have more than one vote: Provided that in the case of a secondary co-operativeno member shall have more than fifteen per cent of the vote of all the members of theco-operative.2025303540Forms and kinds of co-operatives4. (1) This Act provides for the registration of the following forms of co-operatives:(a) a primary co-operative;(b) a secondary co-operative; and(c) a tertiary co-operative.45(2) Without limiting the number and variety of different kinds of co-operatives, aco-operative registered in terms of this Act may be, but is not limited to, a(a) housing co-operative;(b) worker co-operative;(c) social co-operative;50(d) agricultural co-operative;(e) co-operative burial society;v ) financial services co-operative;(g) consumer co-operative;
16GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912CO-OPERATIVES ACT, 2005Act No. 14,2005(h) marketing and supply co-operative; and(i) service co-operative.Application of Act5. (1) This Act applies to all co-operatives registered in terms of this Act.(2) This Act does not apply to a co-operative apex organisation that is not registeredas a co-operative, but applies to a tertiary co-operative having the objects of aco-operative apex organisation.5CHAPTER 2REGISTRATION, CONSTITUTION, POWERS OF CO-OPERATIVE AND10REGISTERED OFFICE AND RECORD KEEPING BY CO-OPERATIVEPart 1Application to register and nameApplication to register co-operative6. (1) An application to register a co-operative must be made by15(a) a minimum of five persons in the case of a primary co-operative;(b) a minimum of two or more primary co-operatives in the case of a secondaryco-operative; or(c) a minimum of two or more secondary co-operatives in the case of a tertiaryco-operative.(2) An application referred to in subsection (1) must be submitted to the registrar in 20the prescribed form, and must be accompanied by(a) the constitution of the co-operative, signed by the founder members;(b) a list of the founder members;(c) a list of the directors;25(d) the prescribed fee or proof of payment thereof.(3) Before submitting an application referred to in subsection (l), there must be atleast one meeting of interested persons at which(a) a constitution of the proposed co-operative is adopted; and(b). the first directors are elected.Registration of co-operative307. The registrar must register a co-operative and issue a certificate of registration witha registration number, if the registrar is satisfied that(a) the application has been made in accordance with this Act;(b) the constitution of a co-operative complies with this Act and with theco-operative principles referred to in section 3; and35(c) the proposed name of that co-operative complies with section 10.Effect of registration8. (1) A co-operative must be incorporated as a legal person with effect from the dateon which it is registered, as reflected on its registration certificate.(2) The department may provide a co-operative with the necessary support, if that 40co-operative(a) is registered as a co-operative in terms of this Act;(b) complies with the co-operative principles referred to in section 3; and(c) consists of black persons, women, youth, disabled persons or persons in the45rural areas and promotes equity and greater participation by its members.
18No.27912Act No. 14,2005GOVERNMENT GAZETTE, 18 AUGUST 2005CO-OPERATIVES ACT, 2005Pre-incorporation contract9. (1) A person who enters into a written contract in the name of, or on behalf of, aco-operative before it is registered is personally bound by the contract, unless thatcontract expressly provides otherwise.(2) A co-operative may, within a month after its registration, ratify the contract 5referred to in subsection (1) by ordinary resolution at a general meeting.(3) If a co-operative ratifies a contract under this section(a) that co-operative is bound by the contract; and(b) a person who originally entered into the contract ceases to be bound by it.(4) If a co-operative does not ratify the contract, the person who originally entered 10into the contract continues to be bound by the contract, unless the contract expresslyprovides otherwise.Name of co-operative10. (1) The proposed name of a co-operative must not be(a) the same or so similar to that of an existing co-operative that it may bemisleading; or(b) a name that is undesirable, prohibited or calculated to deceive, or otherwise,mislead.(2) A co-operative must have the words(a) “co-operative” or “co-op” as part of its name; and(b) the word “limited” or the abbreviation “Ltd” as the last word of its name,unless the constitution of a co-operative does not limit the liability of itsmembers.(3) A secondary co-operative must have the words “secondary co-operative” as partof its name and a tertiary co-operative must have the words “tertiary co-operative” aspart of its name.(4) Aco-operative must set out its name in legible characters in all contracts, invoices,negotiable instruments, letters, orders and places of business.( 5 ) A secondary co-operative or tertiary co-operative must indicate its status as asecondary co-operative or tertiary co-operative on the documents listed in subsection(4).(6) If the name of a secondary or tertiary co-operative indicates a restriction on thebusiness that may be carried on by a co-operative, the constitution of that co-operativemay not be amended to remove that restriction unless its name is also amended.Directive from registrar to change name152025303511. (1) The registrar may direct a co-operative to change its name if such namecontravenes section 10.(2) If a co-operative does not comply with a directive issued in terms of subsection (1)within sixty days of receipt thereof(a) the registrar may issue a certificate of amendment revoking the name of the 40co-operative and assigning a new name; and(b) from the date of the certificate of amendment, the constitution of aco-operative is deemed to be amended to reflect the name assigned to it in thecertificate.(3) On issuing a certificate of amendment in terms of subsection (2), the registrar must 45publish the change of name in a publication generally available to the public in the areawhere the majority of the members of the co-operative reside.Unlawful use of word “co-operative”12. (1) It is an offence for any entity other than a co-operative registered in terms of50this Act to(a) hold itself out as carrying on the business of a registered co-operative;(b) use or authorise the use of the words “co-operative”, “co-op”, “co-operativelimited”, “co-operative ltd”, or “co-op Itd” as part of its name.
20GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912CO-OPERATIVES ACT, 2005Act No. 14.2005Part 2Constitution and powers of co-operativeConstitution of co-operative13. (1) A co-operative registered in terms of this Act must adopt a constitution that5complies with section 14.(2) A co-operative where the members are required to hold shares must adopt aconstitution that complies with sections 14 and 15.(3) Secondary and tertiary co-operatives must adopt a constitution that complies withsections 14 and 16.(4) A co-operative may, in addition to the matters listed under section 14(2), adopt any 10other provision that is not inconsistent with this Act.(5) The Minister may publish, by notice in the Gazette, model constitutions that maybe used by co-operatives.Provisions for all co-operatives1The constitution of a co-operative must includethe name of the co-operative;whether it is a primary co-operative, a secondary co-operative, or a tertiaryco-operative;the main objectives of the co-operative;a description of the business of the co-operative, including any restrictions onthe business of the co-operative;a provision stipulating that each member has one vote in all meetings of theco-operative except in the case of secondary or tertiary co-operatives;the minimum period of notice of general meetings;the place where the registered office of the co-operative is located;the minimum and maximum number of directors;the term of office of directors, which may not be more than four years, andwhether a director may be re-appointed for a second or further term of office;the powers and restrictions on the directors of the co-operative to manage thebusiness of the co-operative;the requirements for membership of the co-operative, subject to section 3(2);the requirements for withdrawal of membership of a co-operative, includingthe necessary period for the notice of withdrawal and repayment of shares, andany provisions relating to the liability of a member for a specified period afterthe date of withdrawal, subject to section 23;a provision relating to the manner in which a portion of the surplus that istransferred as a reserve to a reserve fund in accordance with section 3(e), maybe utilised;provision for the distribution of the assets of the co-operative on itsdissolution;the financial year of the co-operative;procedures for the application of membership to the co-operative that shouldbe in accordance with co-operative principles;a provision for the rights and obligations of members;a provision for the transfer of membership, member loan and membershipshare;the conditions and processes for the termination of membership;the conditions and processes for the suspension of membership;the structure for decision making whereby members can participate indecision-making processes in a democratic and participatory manner;provisions for annual general meetings and special general meetings,including the manner in which such meetings are convened, the necessaryperiods of notice, the election of a chairperson and provisions for the proposalof resolutions that should ensure democratic decision making;a provision for the period of notice for general meetings and must state theconditions and processes to be followed when requesting a general meeting;152025303540455055
22No. 27912Act No. 14,2005GOVERNMENT GAZElTE, 18 AUGUST 2005CO-OPERATIVES ACT, 2005(x) a provision for the tabling and adoption of resolutions;( y ) the determination of quorums for general meetings and must ensure that thequorum provides for adequate member control and decision making;(aa) a provision relating to the manner in which voting may be conducted;(bb) the conditions under which a resolution in lieu of a meeting may be held andpassed;(cc) the conditions and processes for requesting a general meeting;(dd) a provision for the appointment of directors, on condition that only membersmay be appointed as directors;(ee) the conditions for vacation of office by directors and the filling of anyvacancies in a manner that ensures democratic accountability to the members;@,) the conditions and processes for the appointment of the chairperson,vice-chairperson and acting chairperson; and(gg) the conditions under which a board of directors may delegate functions to adirector or committee or manager;(hh) a provision relating to the manner in which a portion of the surplus that is nottransferred to the reserve fund, may be utilised.(2) The constitution of a co-operative may includethe further obiectives of the co-operative;the amount of business allowed with non-members, subject to the provisionsof this Act;in the case of a co-operative having members in more than one region, theholding of regional general meetings and a conference of delegates;a provision for a member to appoint a proxy to attend and vote at a generalmeeting on that member’s behalf, or for postal votes: Provided that no personmay act as a proxy for more than 20 per cent of the members entitled to voteat a meeting, or for such lesser percentage of members stipulated in theconstitution of the co-operative;provision for people who want to provide support to the co-operative withoutthemselves becoming members to be appointed as associate members;a provision relating to the manner in which the supervisory committee may beconstituted;the conditions under which the board of directors may delegate functions to adirector, committee or manager;provisions regulating the appointment of a general manager or executivemanager by the board of directors;provision to make rules consistent with the constitution and this Actconcerning the holding of meetings or any other matter of procedure; andprovision for the settlement of disputes between members of the co-operative,or between a member of the co-operative and the co-operative itself.510152025303540Provisions where members are required to hold shares15. Where a member is required to hold shares in a co-operative upon application oracceptance as a member, the constitution of a co-operative must provide(a) for the minimum number of membership shares to be issued to each member;(b) for the nominal value of the shares;45(c) whether the membership shares are to be issued fully paid up or not fully paidup, and the conditions under which shares are to be paid;(d) for the circumstances under which additional shares may be issued tomembers;( e ) for the maximum percentage of the share capital of a co-operative a member 50may hold, except in the case of a secondary or tertiary co-operative;(fl for the circumstances under which shares issued to a member may beredeemed.
24GOVERNMENT GAZETTE, 18 AUGUST 2005No.27912Act No. 14,2005CO-OPERATIVES ACT, 2005Provisions for secondary and tertiary co-operatives16. (1) The constitution of a secondary or tertiary co-operative must provide for(a) the main objectives of a secondary co-operative which must include theprovision of sectoral services to the primary co-operatives that are its5members;(b) the main objectives of a tertiary co-operative which must include advocatingand engaging organs of state, the private sector and stakeholders on behalf ofits members; and(c) the number of votes a member has in proportion to the number of primary or10secondary co-operatives that are its members.(2) The constitution of a secondary or tertiary co-operative may provide for(a) the further objectives of a secondary or tertiary co-operative which mayinclude any activity that is not inconsistent with the objectives of any of itsmembers, and which is undertaken for their exclusive benefit; and(b) the further objectives of a tertiary co-operative which may include represent- 15ing the interests of co-operatives within a sector or region, providingassistance for education and training, establishing a guarantee fund tofacilitate external financing of its members, and the establishment of an auditfund to assist members to have their operations audited.20Consequences of invalidity17. The constitution of a co-operative( a ) containing a provision which is inconsistent with the provisions of this Act is,despite s
0 the co-operative values of self-help, self-reliance, self-responsibility, . JUDICIAL MANAGEMENT Circumstances in which co-operatives may be placed under judicial manage- ment CHAPTER 11 5 ADMINISTRATION OF ACT Registrar of Co-operatives Seal and official stamp of registrar Register
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sustainability measurement, it is clear that a prescriptive approach will not work. Sustainability reporting is increasingly a default aspect of management for large corporations. While a number of co-operatives have led in the development and depl
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