Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain
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Brusca Alijarde,María Isabel; Blasco,Pilar; Labrador Barrafón,Margarita
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Aquest document és un/a article, creat/da en: 2022
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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.
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Brusca Alijarde, M. I., Blasco, P., & Labrador Barrafón, M. (2022). Accountability in nonprofit organisations: The value of integrated reporting for the case of spain. CIRIEC - España.Revista De Economía Pública, Social Y Cooperativa, (106), 123-147. |
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