This new third edition has been produced to incorporate more new developments that impact how cooperative law is being developed. These new developments are multiple and include a general trend in the harmonization of law, the emergence of international regulations which directly impact enterprises, new regional cooperative legislation and regional framework laws as well as innovation in the cooperative form of enterprise itself.

These guidelines are a contribution to fulfilling the aims of the United Nations International Year of Cooperatives celebrated in 2012 and its follow-up.

This book is published jointly by the ILO and the Committee for the Promotion and Advancement of Cooperatives (COPAC).