The report outlines key policies and actions for the implementation of resolution 76/135 that can help cooperatives realize their full potential to support Member States in achieving the Sustainable Development Goals, including by providing decent work, promoting poverty eradication and environmental sustainability. It highlights how cooperatives can support sustainable development in three dimensions - social development, economic development and environmental protection - and contribute to "social inclusion and the eradication of poverty and hunger". The report's recommendations focus on research, data, policy dialogue, technical assistance and capacity building.
The report was presented to the 78th UN General Assembly, held from 18-26 September 2023, where delegates adopted a new resolution on cooperatives in social development.