The limits of external reporting in the non-profit sector
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Podcast "Philanthropy in question(s)" - Episode 34
The limits of external reporting in the non-profit sector - Julie Rouault & Elisabeth Albertini
Are external reporting requirements compatible with the specific characteristics of non-profit organizations?
In this 34th episode, Marie-Stéphane Maradeix, Visiting PhD Fellow at the ESSEC Philanthropy Chair, presents an article by Julie Rouault and Elisabeth Albertini published in 2022 and called: "Reconciling the social sector with external accountability requirements: Lessons from stewardship theory".
The study is based on a single qualitative case study of a French social organisation responsible for housing services for both refugees and persons in vulnerable situations. The organisation recently introduced a reporting system to meet its private investors' external requirements. The article aims to identify the mechanisms leading to potential risks in this reporting system, and provides recommendations for improving the current system.
Focus on the relevance and limitations of external reporting in the social sector.
The main ideas of the article:
In this episode, Marie-Stéphane Maradeix presents three key ideas of Julie Rouault and Elisabeth Albertini's article:
Limits of the external reporting system in place in the studied emergency shelter organization
Recommendations made by the emergency center directors to improve the reporting system.
➡️ Listen to the episode above to learn more!
Other resources on the topic
🔹 Seo, H., Luo, J., & Kaul, A. 2021. Giving a little to many or a lot to a few? The returns to variety in corporate philanthropy. Strategic Management Journal, 42(9): 1734–1764.
🔹 Luo, J., & Kaul, A. 2019. Private action in public interest: The comparative governance of social issues. Strategic Management Journal, 40(4): 476–502.
🔹 Kaul, A., & Luo, J. 2018. An economic case for CSR: The comparative efficiency of for-profit firms in meeting consumer demand for social goods. Strategic Management Journal, 39(6): 1650–1677.
🔹 “TotalEnergies, un mécène qui fait de plus en plus tache dans le monde de l’art”, Télérama, 26 mai 2023.
🔹 “Greenwashing, comment les géants pétroliers ont changé de stratégie”, YouMatter, 19 janvier 2023.
🔹 “How Mobil pushed its oil agenda through 'charitable giving'”, The Guardian, 12 juin 2019.
🔹 Ebrahim A. (2005), Accountability Myopia: Losing Sight of Organizational Learning, Nonprofit and Voluntary Sector Quarterly, vol. 34, no. 1, March 2005 56-87
🔹 Ostrander S. A. (2007), The Growth of Donor Control: Revisiting the Social Relations of Philanthropy, Nonprofit and Voluntary Sector Quarterly, vol. 36, no. 2, June 2007 356-372
Other episodes with related themes
A critical look at evaluations (Liket, Rey-Garcia et Maas)
Stress and peer support in non profit organizations (April McClure et Mel Moore)
Donor plaques: traces of generosity (Anne Monier)
Trust-based philanthropy (Marie-Stéphane Maradeix)
Listen to all episodes of our podcast "Philanthropy in Question(s)"
Every last Wednesday of the month, in an episode of about 10 minutes, we share the discoveries of a researcher on philanthropy in France or internationally, all disciplines included. The goal? To give research a place in everyday life, to contribute to critical thinking and to shed light on societal issues through the prism of philanthropy. Dive with us into the heart of research on giving!
Also to be discovered: "Towards Strategic Philanthropy"
Based on interviews with philanthropists and professionals in the philanthropy sector, this podcast from the ESSEC Philanthropy Chair introduces you to the 5 key dimensions of philanthropy strategy: value, logical framework, style, time horizon and vehicle. The embodiment of the learnings from the book Towards Strategic Philanthropy published by Peter Frumkin, Anne-Claire Pache and Arthur Gautier at Odile Jacob in 2020. To your headphones!
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