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What is Impact Map

Chapter 9
Modernization and Accountability in the Social Economy Sector
An illustration of the theory of change in a diagrammatic form.
Published in Chapter:
Reporting Value Using Social Return on Investment Reports: An Overview and Analysis of Reports in Practice
Sanja Korać (Alpen-Adria-Universitaet Klagenfurt, Austria) and Anna Oppelmayer (Alpen-Adria-Universitaet Klagenfurt, Austria)
Copyright: © 2019 |Pages: 25
DOI: 10.4018/978-1-5225-8482-7.ch009
Abstract
This chapter provides an assessment of social return on investment (SROI) as an instrument of reporting the value that (non-profit) organizations in the social economy have created. After a general overview and comparison of two most widely referred SROI guidelines, a selection of SROI reports in practice is analyzed based on criteria of popular reporting. Popular reporting has emerged in the accounting discipline as a way of establishing an easy to understand, short enough to maintain attention document to different user groups (e.g., clients, citizens, decision makers). This new approach lending from the basic ideas of popular reporting allows researchers and practitioners alike to gain new insights into the current design as well as the potential of SROI reports as a key instrument of accountability for (non-profit) organizations in the social economy.
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