Standard finance treats cooperative returns as 'costs.' It’s a data error.

My consolidated Sovereignty Audit reclassifies 'Mutual Surplus' as Tier 1 Capital for Solvency II and identifies 'Trojan Horse' clauses in Private Equity deals. Words – and definitions – are the only thing standing between your mission and demutualisation.

https://rootandbranch.online/library/sovereignty-audit/

#SocialFinance #Coops #Governance #SolvencyII #LegalHacking

The Sovereignty Audit | Root & Branch

A complete defensive manual for the social economy. Combining forensic accounting (Solvency II) with legal auditing (Toxic Covenants) to protect cooperative sovereignty from extraction.

Real inclusion isn't an HR policy; it's a legal structure.

Italy's Law 381 created 'Type B' cooperatives specifically to integrate marginalised workers (prisoners, addicts, the disabled) into the economy – not as charity cases, but as worker-owners. I've translated the full statute.

https://rootandbranch.online/library/law-381/

#SocialCoops #Inclusion #DisabilityRights #LegalHacking

Law 381/1991 on Social Cooperatives | Root & Branch

A translation of the foundational Italian statute for social cooperatives, distinguishing between social service delivery and work integration.