Ricerc@Sapienza

Sustainable development goals (SDGs) are the most relevant and recent attempt to integrate sustainable development ambitions and environmental
concerns in a policy framework. Recently, few studies have been conducted to investigate the gap between sustainability reporting and the SDGs,

The aim of this paper is to research legislation, taxes and subvention system of Italian and Croatian cooperatives as well as to compare economic efficiency through individual and aggregate importance of cooperatives. In this paper secondary data source were used, scientific and expert references, policy documents of relevant institutions, laws and strategies. Croatian and Italian cooperative system have different effect on the economy which is identified through basic indicators of cooperative development in both countries.