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The Strategic Opportunity of Integrated Reporting for Non-Profit Organisations

In: Non-Profit Organisations, Volume I

Author

Listed:
  • Marco Remondino

    (University of Genoa)

  • Gabriele D’Alauro

    (University of Genoa)

Abstract

This research examines the potential of Integrated Reporting (IR) in enhancing strategic management, communication, and stakeholder engagement in non-profit organisations (NPOs). IR, as a framework, addresses the challenges NPOs face in balancing business and social objectives, offering an opportunity for increased accountability and stewardship across various capital types. Through a comprehensive literature review, this study explores the practicalities and hurdles of IR implementation in NPOs, including measuring and quantifying social and environmental impacts. A case study of an Italian foundation focused on open innovation provides empirical evidence, highlighting how different capital types are utilised and the quantification of intangible assets’ value. The broader implications of this study underscore the strategic advantage IR provides to NPOs, enhancing their ability to communicate with stakeholders and fulfil social and environmental missions effectively.

Suggested Citation

  • Marco Remondino & Gabriele D’Alauro, 2024. "The Strategic Opportunity of Integrated Reporting for Non-Profit Organisations," Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business, in: Alkis Thrassou & Demetris Vrontis & Leonidas Efthymiou & Yaakov Weber & S. M. Riad Shams & Evangelos (ed.), Non-Profit Organisations, Volume I, chapter 0, pages 217-241, Palgrave Macmillan.
  • Handle: RePEc:pal:pscchp:978-3-031-62399-8_10
    DOI: 10.1007/978-3-031-62399-8_10
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