Is it time to clean up US tax-exempt nonprofit reporting?
Gamble, E.; Muñoz, P.; Fox, K.
Professor Pablo Munoz Roman firstname.lastname@example.org
Purpose: US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating, and comparing the value they create. This paper explores an approach to address these reporting and disclosure issues, for the purpose of sustainability and impact. Approach: First, we ask and then answer: is it time to clean up US tax-exempt nonprofit reporting? Second, we develop a theoretical argument, based on commensuration of impact, for a specific tax-exempt integrated report <IR>, to compare the value of tax-exempt nonprofits. Third, we offer an example of this tax-exempt <IR> in practice. Findings: First, we evidence the need for a drastic shift in the expectations and reporting practices of US tax-exempt nonprofits. Second, we offer a <IR> framework that responds to recent scholarly calls to address organizational accountability boundaries and impact assessment in the nonprofit sector. Third, we contribute to sustainability policy conversation by mapping out an approach that US tax-exempt nonprofits could deploy to speed up the implementation of sustainable solutions (SDG #17). Originality: Our paper responds to recent calls for more oversight and comparison disclosure mechanisms of US tax-exempt nonprofits, for the purpose of reducing social or environmental inequality. Our framework makes an important contribution to the field of sustainability accounting, in that it promotes a principle-based approach for measuring and regulating taxexempt nonprofits, in a way that motivates oversight and comparison of sustainability-related practices.
Gamble, E., Muñoz, P., & Fox, K. (2023). Is it time to clean up US tax-exempt nonprofit reporting?. Sustainability Accounting, Management and Policy Journal, 14(1), 1-20. https://doi.org/10.1108/sampj-09-2021-0373
|Journal Article Type||Article|
|Acceptance Date||Nov 7, 2022|
|Online Publication Date||Nov 15, 2022|
|Deposit Date||Nov 7, 2022|
|Publicly Available Date||Nov 9, 2022|
|Journal||Sustainability Accounting, Management and Policy Journal|
|Peer Reviewed||Peer Reviewed|
Accepted Journal Article
Publisher Licence URL
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact email@example.com
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