Value Reporting von sozialen Nonprofit Organistionen

Through voluntary reporting, known as Value Reporting, relevant valuation-related information is communicated to investors. For nonprofit organizations, fundraising is also associated with the necessary reduction of information asymmetries between management and capital providers. This places NPOs in a tension between adherence to values on one hand and economic efficiency on the other. This book adapts the commercial Value Reporting as a voluntary reporting tool to the needs of social nonprofit enterprises. It particularly addresses the information needs of banks, foundations, and grant providers. Since practical applicability is the primary focus, a Value Reporting model for social nonprofit organizations has been developed. This model is implemented in the second part of the book through a case study of the social therapeutic institution Eggersdorf.