Measuring And Disclosing What Matters In Nonprofits
Impact investments are an emerging field in the investment community. Impact investors and donors invest with the purpose to achieve not only financial returns but also better environmental and social outcomes. Measuring outputs, outcomes and impacts are a major challenge for nonprofits. How can donors and investors know whether they are helping or undermining the development towards a healthy and sustainable society and environment? Nonprofits have developed a wide range of approaches, tools and methods to measure their programsí social impact. An overview of them, underliningtheir advantages and drawbacks, is showed in this paper in order to identify those which better disclose social performance. In addition, a proposal is made within the scope of this disclosure.
Index Terms- Social Impact, Social Performance Measurement, Information Disclosure.