Employee Involvement - European Cooperative Society Cooperatives wishing to engage in cross-border business may make use of the Statute of European Cooperative Society (SCE) established by an EU Regulation (1435/2003). The information, consultation and participation rights of employees in an SCE are safeguarded and promoted by a supplementary Directive (2003/72/EC). A European Cooperative Society may be created: By five or more natural persons resident in at least two Member States By five or more natural persons and companies and firms and other legal bodies governed by public or private law, formed under the law of a Member State, resident in, or governed by law of at least two different Member States By companies and firms and other legal bodies governed by public or private law, formed under the law of a Member State which are governed by the law of at least two different Member States By a merger between cooperatives formed under the law of a Member State with registered office and head offices within the Community if for at least two years it has had an establishment or subsidiary governed by the law of another member state By conversion of a cooperative formed under the law of a Member State, which has its registered office and head offices within the Community if for at least two years it has had an establishment or subsidiary governed by the law of another member state. The legislative framework also provides for the involvement of employees in European Cooperatives. This is the subject of a special supplementary Directive (2003/72/EC). Information, consultation and in some cases, participation procedures at transnational level are to be used whenever a European Cooperative is created. These procedures are established as a priority through an agreement. The texts of the Regulation and the Directive are available, together with implementation reports. Directives Directive 2003/72/EC supplementing the Statute for a European Cooperative Society with regard to the involvement of employees Regulation on the Statute for a European Cooperative Society (SCE) (EC) No. 1435/2003 Studies Reports (Executive Summaries) on the implementation of Directive 2003/72/EC in Bulgaria and in Romania (2009) Studies on the implementation of Directive 2003/72/EC in the Member States (2008): Austria / Belgium / Bulgaria / Cyprus / Czech Republic / Denmark / Estonia / Finland / France / Germany / Greece / Hungary / Ireland / Italy / Latvia / Lithuania / Luxembourg / Malta / The Netherlands / Poland / Portugal / Romania / Slovakia / Slovenia / Spain / Sweden / United Kingdom Synthesis report 2008: Study on the implementation of Directive 2003/72/EC supplementing the Statute for a European Cooperative Society with regard to the involvement of employees Implementation Report from the Commission on the review of Council Directive 2003/72/EC - COM(2010)481 National implementation measures of Directive 2003/72/EC: General table documents (2008) National provisions communicated by the Member States concerning Council Directive 2003/72/EC of 22 July 2003 for each Member State Group of Experts 'SCE - European Cooperative Society' on the implementation of Directive 2003/72/EC of 22 July 2003 supplementing the statute for European Cooperative Society with regard to the involvement of employees: working papers and minutes (2006) National implementation measures of Directive 2003/72/EC: (Please note that these are unofficial English language translations and that only the original language versions contain the authoritative text.)