What about NGOs? Creating a standardised civil-society organisations reporting practice framework

Abstract

Purpose This paper aims to situate civil-society organisations (COs) as crucial components of sustainability, given their work protecting and supporting vulnerable members of society and the environment. However, it highlights the lack of an integrated reporting framework tailored to COs. Accordingly, a draft framework is proposed. Design/methodology/approach Twenty-one semi-structured, open-ended interviews with key stakeholders were conducted to identify the challenges faced by COs and donors to inform the creation of a tailored reporting framework. Open, axial and selective coding were used to analyse the results. Findings Existing financial and sustainability frameworks are poorly aligned with CO needs. Current reporting is fragmented, compliance-driven and does not achieve intended outcomes. A Civil-Society Organisations Reporting Practice (CORP) framework is proposed, comprising a CEO/Trustee report, strategy, flash report, summarised financial statements, statement of credibility and a statement of activities that integrates financial and non-financial information. Practical implications The CORP framework offers the first integrated reporting framework for COs. It is proportionate, can be implemented without compromising compliance with local laws, and enhances audit efficiencies and improves decision-making. Originality/value The paper addresses the CO accountability movement’s design flaws to reduce legitimacy-seeking behaviour, include downward accountability and improve sector-level performance, inclusivity and sustainability.