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New development: Transparent impact reporting in charity annual reports—benefits, challenges and areas for development

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  • Danielle McConville

Abstract

The effect of charitable activities on beneficiaries and society is at the heart of what charities exist to do, and stakeholders’ reasons for engaging with charities. Reporting publicly and transparently on this impact can form the basis of improved effectiveness, accountability, legitimacy and trust: potentially securing stakeholders’ ongoing support and engagement. However, significant challenges to transparent impact reporting are also acknowledged. This article explores these possible benefits, and challenges and highlights areas for development in practice and research.

Suggested Citation

  • Danielle McConville, 2017. "New development: Transparent impact reporting in charity annual reports—benefits, challenges and areas for development," Public Money & Management, Taylor & Francis Journals, vol. 37(3), pages 211-216, April.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:211-216
    DOI: 10.1080/09540962.2017.1282243
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    Cited by:

    1. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
    3. Giacomo Boesso & Fabrizio Cerbioni & Marco Ghitti, 2022. "Strong planners versus weak planners: An analysis of nonprofit organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 143-166.
    4. Pejcal Jakub, 2020. "The Transparency of Czech Foundations," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 13(1), pages 157-188, June.

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