Propuesta de balance social para fundaciones

Miguel Ángel Cabra de Luna ()
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Miguel Ángel Cabra de Luna: Fundación ONCE

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 39, 51-78

Abstract: This paper is based on the fact that foundations need to end their isolation, via accountability and practising social responsibility. This task can be accomplished using the social balance, which is defined as the ideal instrument for communication between foundations and the Administrations (Protectorados (public foundation inspection authorities), the Internal Revenue Service and the relevant sectoral managing Centres), their current or future beneficiaries, their benefactors (donors and volunteers), the target community for their general welfare actions and, finally, society. This instrument verifies proper fulfillment of the general welfare function, and is also an instrument for the planning and subsequent assessment of the activities developed. The work then looks at the consequences of social balance in Europe, the internal elements of this figure, and the methodology for its implementation. Finally, a social balance suitable for foundations is carried out, with the following structure: introduction, presentation of the foundation, study of activities and extent of influence in society, study of human and material resources, economic and financial data and summing-up.

Keywords: Social Balance; social responsibility; transparency; social accounts; general welfare; social indicators; good practice; accountability. (search for similar items in EconPapers)
JEL-codes: A11 L31 M14 Z13 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2001:i:39:p:51-78

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