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Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain

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Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain

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dc.contributor.author Brusca Alijarde,María Isabel es
dc.contributor.author Blasco,Pilar es
dc.contributor.author Labrador Barrafón,Margarita es
dc.date.accessioned 2023-11-02T12:14:52Z
dc.date.available 2023-11-02T12:14:52Z
dc.date.issued 2022 es
dc.identifier.uri https://hdl.handle.net/10550/90820
dc.description.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. es
dc.source 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. es
dc.title Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain es
dc.type journal article es_ES
dc.subject.unesco UNESCO:CIENCIAS ECONÓMICAS es
dc.identifier.doi 10.7203/CIRIEC-E.106.16926 es
dc.type.hasVersion VoR es_ES

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