Title: An innovative model for a sustainability report in no-profit organisations

Authors: Franco Ernesto Rubino; Maurizio Rija; Giovanni Bronzetti; Graziella Sicoli; Paolo Tenuta

Addresses: Department of Business Science and Law, University of Calabria, Ponte P. Bucci 87036, Arcavacata Rende CS, Italy ' Department of Business Science and Law, University of Calabria, Ponte P. Bucci 87036, Arcavacata Rende CS, Italy ' Department of Business Science and Law, University of Calabria, Ponte P. Bucci 87036, Arcavacata Rende CS, Italy ' Department of Business Science and Law, University of Calabria, Ponte P. Bucci 87036, Arcavacata Rende CS, Italy ' Department of Business Science and Law, University of Calabria, Ponte P. Bucci 87036, Arcavacata Rende CS, Italy

Abstract: After a review of the literature, the research aims to build a sustainability report for NPOs through a set of economic, environmental and social indicators based on best international practice. Then the report will be applied to a voluntary service centre (CSV) which, in terms of function and organisation, over a wide range, contains all the social and economic environmental variables to be monitored in any NPOs. The findings appear to suggest an innovative model of sustainability report for NPOs with a significant set of indicators that offer a new disclosure of the activity carried on by the organisation. The work is tested only on a limited number of NPOs which can be extended in the future. Then, as there are many entities similar to CSV around Europe, it is necessary also to set up the model in other countries.

Keywords: non-profit organisations; sustainability reporting; economic indicators; social indicators; environmental indicators; triple bottom line; TBL; voluntary services; voluntary service centres; third sector; sustainable development; information disclosure; not-for-profit.

DOI: 10.1504/IJLIC.2016.075696

International Journal of Learning and Intellectual Capital, 2016 Vol.13 No.2/3, pp.119 - 134

Received: 23 Dec 2014
Accepted: 19 Nov 2015

Published online: 25 Mar 2016 *

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