Constructing a financial evaluation model and social reporting framework of social enterprises

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380486
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Management
• Research Institution: Kansai University
• Principal Investigator: BABA HIDEAKI 関西大学, 商学部, 准教授 (20555247)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 社会的企業 / 非営利組織 / 財務情報 / 社会価値 / 公共サービス改革 / インパクト評価 / ソーシャル・インパクト・ボンド

Outline of Final Research Achievements

Many nonprofit organizations are tackling to solve social problems. A questionnaire survey is conducted to verify how nonprofits’ financial information effect the decision making of donors. Moreover, Social Impact Bonds (SIBs) are introduced in many countries. Interview investigations concerning SIBs are also conducted to social enterprises, government agencies, intermediaries and social investors in UK and USA. As a result, the concept of impact measurement is clarified as bases for the financial evaluation model of social enterprises and their social reporting. The research findings are simultaneously provided to the impact measurement working group of Cabinet Office, and the SIB research group of Osaka Prefecture. Impact measurement is just being examined now in Japan, and this research contribute to promote the understanding of its policy implication.

Free Research Field

会計学