Sustainability Reporting on Nonprofit Organizations: A Perception Study on the level of indicator’s adequacy in Social Action Entities

Authors

Ainhoa Saitua Iribar, UNIVERSITY OF THE BASQUE COUNTRYFollow
Javier Corral Lage, UNIVERSITY OF THE BASQUE COUNTRYFollow
Noemi Peña Miguel, UNIVERSITY OF THE BASQUE COUNTRYFollow
Izaskun Ipiñazar Petralanda, UNIVERSITY OF THE BASQUE COUNTRYFollow

Keywords

Nonprofit Sector; Social Action; sustainability, indicators, determinants.

Abstract

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to the NPOs literature to improve the understanding of how these entities would intend to justify their activities through the information they report, within the framework of legitimacy theory. The results will help Social Action entities to better choose the indicators that best suit them and to improve their transparency.

Recommended Citation

Saitua Iribar, Ainhoa; Corral Lage, Javier; Peña Miguel, Noemi; and Ipiñazar Petralanda, Izaskun (2025) "Sustainability Reporting on Nonprofit Organizations: A Perception Study on the level of indicator’s adequacy in Social Action Entities," Journal of Nonprofit Innovation: Vol. 5: Iss. 1, Article 6.
Available at: https://scholarsarchive.byu.edu/joni/vol5/iss1/6