The Strategic Opportunity of Integrated Reporting for Non-Profit Organisations

Marco Remondino () and Gabriele D’Alauro ()
Additional contact information
Marco Remondino: University of Genoa
Gabriele D’Alauro: University of Genoa

Chapter Chapter 10 in Non-Profit Organisations, Volume I, 2024, pp 217-241 from Palgrave Macmillan

Abstract: 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.

Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:pscchp:978-3-031-62399-8_10

Ordering information: This item can be ordered from
http://www.palgrave.com/9783031623998

DOI: 10.1007/978-3-031-62399-8_10

Access Statistics for this chapter

More chapters in Palgrave Studies in Cross-disciplinary Business Research, In Association with EuroMed Academy of Business from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().