International Journal of Social Science and Human Behavior Study
Author(s) : A. MASET-LLAUDES, I. FUERTES, J. D. CABEDO, J.M. TIRADO
Measuring outputs, outcomes and impacts are a major challenge for nonprofits. How can donors and investors know whether they are helping or undermining the development towards a healthy and sustainable society and environment? Nonprofits have developed a wide range of approaches, tools and methods to measure their social impact. An overview of them, underlining their advantages and drawbacks, is showed in this paper in order to identify those which better disclose social performance. In addition, a twotier disclosure framework (low and upper) is proposed along with disclosure of segment reporting.