Measuring and reporting on social performance: From numbers and narratives to a useful framework for social enterprises

Luke, Belinda G. (2016) Measuring and reporting on social performance: From numbers and narratives to a useful framework for social enterprises. Social and Environmental Accountability Journal. (In Press)

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Abstract

This paper examines the need for a framework for social enterprises to measure and report on social performance. Reviewing social reporting practice, and concepts central to financial reporting, this paper presents a framework for social performance reporting in the context of social enterprises. A Statement of Social Performance is developed, through consideration of social reporting approaches, influences, and issues in third sector and private sector organisations. This Statement is applied in the context of an employment and training social enterprise, demonstrating its application in practice.

Impact and interest:

2 citations in Scopus
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ID Code: 92308
Item Type: Journal Article
Refereed: Yes
Keywords: social enterprise, social performance, framework for social performance
DOI: 10.1080/0969160X.2015.1103298
ISSN: 2156-2245
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 07 Mar 2016 01:11
Last Modified: 08 Mar 2016 04:54

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