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El balance social como instrumento para la evaluación de la acción social en las entidades no lucrativas

Author

Listed:
  • Mª Antonia Ribas Bonet

    (Universidad de las Islas Baleares)

Abstract

This article analizes the convenience of non-profitmaking entities using social audit. These organizations have special characteristics due to their eminently social character. It is difficult to measure these social aspects, but it brings remarkable advantages in many ways. Some examples or applicable indicators to the evaluation of certain aspects of non-profitmaking entities are shown and finally, social information reported by some of these organizations is analized in order to see how it agrees to the concept of social audit defined in this work.

Suggested Citation

  • Mª Antonia Ribas Bonet, 2001. "El balance social como instrumento para la evaluación de la acción social en las entidades no lucrativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 39, pages 115-147, November.
    • Handle: RePEc:cic:revcir:y:2001:i:39:p:115-147
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    More about this item

    Keywords

    Social Audit; non-profitmaking entities; general interest; social character; social objectives; measurement; indicator.;
    All these keywords.

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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