The values of the introduction of the disadvantaged to work in the Social cooperation of type B
in Italy
Social cooperatives of type B have been called unconventional forms of enterprise. This
has been probably done to sum up complex situations that make them enterprises that have to
relate constantly to market rules, and whose main objective is, at the same time, the
introduction of the disadvantaged to work.
These social cooperatives have relations with a great number of diverse stakeholders:
public and private clients, suppliers, credit institutions, normally intelligent workers,
disadvantaged workers and their families, doctors, social workers, the management and the staff
of public services, health organizations, addiction and substance abuse organizations, custodial
institutions …
Since the 1970s, this phenomenon has become more and more visible and consistent in
both number of firms and turnover, also thanks to the law 381/91 that recognized these
cooperatives. This comes as the result of the ability of social cooperation of type B to focus on
the needs and the expectations of the community through the creation of job opportunities for
the disadvantaged, but it is also due to the development of the community itself, thanks to the
supply of highly qualified and personalized services.
To determine the value created by social cooperatives is the subject of ongoing study and
attention by the Italian and, more importantly, European scientific community. Indeed, the
patterns of accounting of this type of activities are different, since they take into account both
the actual economic value, and the social function attributed to it.
One of the most interesting features of cooperation is that it maintains the conditions of
economic stability, generating a tangible, monetary result, and achieving at the same time an
important action of social solidarity.
The return for the disadvantaged who are already a part of the world of labour is
immediately positive: they can create their lifestyle, with as much autonomy as possible. This
happens thanks to the constant support of specialized people and also through the integration
with other workers in their daily life. And it's this opportunity, besides receiving a wage, that
allows the disadvantaged to get out of situations of marginalization and isolation. The
employment in cooperatives also allows the creation of vocational training courses, as well as the
enhancement and upgrading of personal skills. Finally, we should not forget the important
support to families, who do not have to deal with carework, often for the first time.
So far, in a nutshell, the social aspect of job placement. The economic evaluation is more
complex and less immediate.
An empirical study has examined data for 95 disadvantaged persons included in type B
social cooperatives in the province of Bologna from 2007 to 2009. An attempt was made to
arrive at a definition of the amount of costs or lower revenues and revenues or lower costs for
the community arising from the social and working integration of the disadvantaged. Everything
has been put in numbers that represent inputs and outputs of a hypothetical social balance of the
community.
Costs or lower revenues for the community

failure to collect contributions for the purposes of Social Security;

failure to collect IRAP;

payment or suspension of payment of care allowance under Law 118/71
Revenues or lower costs for the community

proceeds from the tax for the purposes of income tax levied on employment income
received by the disadvantaged;

suspension of the payment of social care internships by the local health organizations;

suspension of the payment of fees in favor of therapeutic communities for drug
rehabilitation;

net income, a useful information for the purpose of calculating the spending and buying
power
The social balance obtained has a very positive result. There was an annual average
return for the community amounted to 672,00 Euro for each disadvantaged worker added. But it
would be shortsighted to read this data without thinking that - if it were not for these job
placements - the community would support an average annual cost amounted to 3056.00 Euro
per user, with respect to the various subsidies, benefits and hospitality facilities.
The other aspect that cannot be overlooked is the annual co-payment for each worker
who turns out to be, on average, equivalent to 7716.00 Euro, which has to be combined to the
share of income tax, equal to an annual 974, 00 Euro per capita.
In an overall assessment we should also count health care costs that are usually reduced
in the presence of a work placement.
Another essential element to be taken into account in economic terms, is the effect on
the family life. Industry insiders know well how families are pressed by loads of work and
responsibility very challenging to users and how many times this represented an impediment to
engage in any employment, especially for women.
However, only if we interpret the numbers in the light of the history of these people's
lives can we realize that the intervention created surplus social value: people who would be in
charge of the community have become creators of income and taxpayers, as well as players in
their path towards autonomy. Their employment has also created a virtuous cycle of job
opportunities for the community.
It is clear that this commitment can not be supported only by social cooperation of type
B. It is necessary to promote and support new networks of cooperation with the local authorities
and the associations of relatives.
One of the main difficulties is to fully implement the law when it provides for the inclusion
in the labour market through social cooperation, which too often becomes, instead, the landing
point of the disadvantaged person.
It is therefore necessary to strengthen the involvement of the business community,
seeking ways to make it profitable, even in economic terms, the collaboration with the social
cooperation of type B.
Finally, the relationship with the public administration remains a topical subject, since it
may not be aware of the economic benefit and is too often reluctant to apply the social clauses in
public tenders.