Abstract
In nonprofit organisations, a mix of financial and nonfinancial information is necessary to discharge accountability, and with this aim, social accounting emerged some years ago. Integrated reporting has been more recently developed with the aim of reporting the connections and relationships between all the factors that affect an organisation’s ability to create value over time. This paper analyses what integrated reporting can add to accountability and management in nonprofit organisations, considering that it includes performance as well as social and environmental aspects. The paper uses a case study to analyse how integrated social reporting has been implemented in some organisations and what are the particularities that must be considered to develop a model for these organisations. Semi-structured interviews with the responsible of three social organisations have been carried out to find out what improvements integrated reporting can make and what is necessary for their implementation.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: CIRIEC-España, revista de economía pública, social y cooperativa
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
