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A Review of Third Sector Reporting Frameworks: Communicating Value Created in Small and Micro Social Enterprises

A Review of Third Sector Reporting Frameworks: Communicating Value Created in Small and Micro Social Enterprises

Belinda Luke
Copyright: © 2019 |Pages: 20
ISBN13: 9781522562986|ISBN10: 1522562982|EISBN13: 9781522562993
DOI: 10.4018/978-1-5225-6298-6.ch002
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MLA

Luke, Belinda. "A Review of Third Sector Reporting Frameworks: Communicating Value Created in Small and Micro Social Enterprises." Handbook of Research on Value Creation for Small and Micro Social Enterprises, edited by Chi Maher, IGI Global, 2019, pp. 26-45. https://doi.org/10.4018/978-1-5225-6298-6.ch002

APA

Luke, B. (2019). A Review of Third Sector Reporting Frameworks: Communicating Value Created in Small and Micro Social Enterprises. In C. Maher (Ed.), Handbook of Research on Value Creation for Small and Micro Social Enterprises (pp. 26-45). IGI Global. https://doi.org/10.4018/978-1-5225-6298-6.ch002

Chicago

Luke, Belinda. "A Review of Third Sector Reporting Frameworks: Communicating Value Created in Small and Micro Social Enterprises." In Handbook of Research on Value Creation for Small and Micro Social Enterprises, edited by Chi Maher, 26-45. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-6298-6.ch002

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Abstract

The need for social reporting in third sector organizations is widely acknowledged. However, there is little agreement on how best to approach this. While various social reporting frameworks are available, the resource constraints (primarily time and money) of third sector organizations such as social enterprises, many of which are small or micro enterprises, are often overlooked in the development of these frameworks. Accordingly, the purpose of this chapter is to review the appropriateness of available social reporting frameworks, in view of social enterprises' hybrid nature and often limited resources. Borrowing from the discipline of accounting, fundamental financial reporting concepts and principles are considered, underscoring the need for a general-purpose reporting framework appropriate for social enterprises' dual objectives, limited resources, and their diverse range of stakeholders.

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