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This article examines the links between nonprofits and communities’ resilience during the COVID-19 crisis. Previous research on resilience has overlooked nonprofits, with limited studies on their ongoing resilience processes. While nonprofits’ potential to lead their communities’ resilience has been highlighted, we know little about how this potential can be fully achieved.

Nonprofit’s potential to lead their communities’ resilience has been highlighted. Yet, nonprofits are also deeply affected by crises, and little is known about their organizational resilience. This study explores the interplay between nonprofits’ organizational resilience and community resilience in the face of crises. We draw from an international comparative case study based on two participatory research designs in France and Quebec during the Covid-19 crisis.

The results highlight similarities and differences in how nonprofits’ developed organizational resilience capabilities. These different organizational resilience processes affected in return the reactive and proactive roles the nonprofits could play in community resilience.

Limitations of the research method include its time boundaries, the specificity of the Covid-19 crisis, which differs from natural hazards which are traditionally studied in the resilience literature (e.g.: Roberts et al., 2021). The unicity of the cases fits the comprehensive purpose of the study, and generalizations of the results are limited.

Empirically, we offer an original approach of nonprofits and community resilience as ongoing interdependent processes.

The article contributes to the organizational resilience literature in refining how nonprofits’ characteristics and embeddedness in their community affect their development of resilience capabilities. We theorize the dynamic reciprocal links between nonprofits and community resilience.

The purpose of this paper is to understand whether and how the Environmental, Social and Governance (ESG) paradigm can be useful in social reporting in the context of nonprofit healthcare organizations. In other words, the study deals with non-financial reporting and information, allowing external stakeholders to comprehensively evaluate the organization’s performance and behavior, investigating internal stakeholder perception over ESG paradigm application.

The authors used a case study approach investigating four cases among nonprofit healthcare organizations in Italy. Analyses of available primary sources have been conducted, followed by semi-structured interviews. Interviews were then transcribed and coded in a joint blinded process by all authors. More specifically, three areas have been investigated: (1) factors motivating the development of non-financial disclosure practices; (2) the rationale behind the organization’s decision to include specific topics; and (3) the future perspective on the future of non-financial disclosure within the specific sector.

ESG may serve as a suitable framework to create comparable documents that can act as benchmarks for similar institutions. However, while nonprofit organizations (NPOs) can draw inspiration from ESG, the utility of these criteria should be thoughtfully tailored to align with the organization’s mission. The ESG using as a general guide, instead of implementing it as a real tool to assess performances, emerges as a positive practice. NPOs should not focus on fulfilling ESG requirements bur rather take inspiration from them. Otherwise, the risk is an excess of focus on the formal aspect rather than on its content.

The study contributes to a better understanding of social and ESG’ reporting activities and approaches in the healthcare sector by describing some case studies and the effect of sustainability in the social reporting of nonprofit healthcare organizations.

This study aims to address the challenge many organizational leaders face in fostering workforce cohesion. Focusing on the context of sports club volunteering, this study investigates how leaders can enhance group cohesion among volunteers. The study findings provide valuable insights applicable across various work settings.

Through a multilevel design, this study examined the role of autonomy–supportive and structuring leadership in shaping social and task cohesion within volunteer teams at the group level. In total, 557 volunteers nested within 52 nonprofit sports clubs situated in the Flemish region of Belgium were involved in this study, providing a robust foundation for our analysis.

This research revealed that regular volunteers form “true groups”, exhibiting substantial between-group variance in social and task cohesion and a strong within-group consensus. Additionally, the findings underscored the significance of autonomy–supportive leadership in fostering cohesion, demonstrating a positive relation with social and task cohesion at the group level.

This study demonstrates that volunteer teams, like work teams in the for-profit sector, actively engage in interpersonal exchanges within their organization, which help shape their collective sense of unity and alignment with common objectives. Leaders can enhance these interactions by fostering an autonomy–supportive environment where members feel empowered to share their perspectives and ideas. Additionally, the findings suggest that the nature of the task and the specific context can influence which leadership style is most effective, with the provision of structure also playing a role. With these insights, leaders in diverse organizational settings can effectively nurture the development of cohesive groups.

Emergency health and humanitarian nonprofits work under volatile circumstances that strain nonprofits' financial resources. This study investigates the impact of revenue composition on the financial health of these nonprofits and the impact of financial health on the likelihood of financial distress.

A sample of 11,335 emergency nonprofits from 2003 to 2020 was obtained through form 990 data and studied through a difference generalized method of moments (GMM) approach for the impact of revenue composition on financial health. The impact of financial health on financial distress was studied through panel logistics regression.

Revenue diversification adversely affects the financial health of nonprofit emergency health and humanitarian organizations contrary to the implications of modern portfolio theory. The financial health of nonprofit emergency health and humanitarian organizations is persistent through the significant positive effect of lags in most cases.

The emergency health subsector of nonprofits was studied separately due to the unique nature of the sectors' operations and operating environment. The impact of revenue composition was investigated on key dimensions of financial health. Omitted variable bias, simultaneity and dynamic endogeneity were handled through difference GMM.

The purpose of this paper is to investigate the archives management practices and needs of corporations that do not employ professional archivists and propose strategies for helping corporations manage and preserve their archives.

An online survey was distributed to non-profit and for-profit corporations located in the XX area, USA.

The majority of surveyed corporations did not have archivists on staff and were not satisfied with their archives management practices. Many of them have unaddressed archives management needs and preferred no-cost or low-cost approaches to address those needs. Most surveyed corporations had digital archives but lacked knowledge about digital archiving. Free archiving resources and services provided by libraries/archives were dramatically less well known than commercial archiving resources and services.

To the best of the author’s knowledge, this is one of the very few empirical studies on corporate archives not under professional control. Findings from this study inspired thoughts on how archival education programs, professional associations, cultural heritage organizations and other relevant parties could help corporations better manage and preserve their archives.

Extant literature in supply chain management tends to address a portion of the product flow to make food accessible to clients in need. The authors present a broader view of food insecurity and present nuances relevant to appreciate the complexities of dealing with this social problem.

The authors conducted an inductive study to reveal the deep meaning of the context as managers of nonprofit organizations (NPO) define and address food insecurity. The focus was on a delimited geographic area for capturing interactions among NPOs which have not been described previously.

This study describes the role of supply chains collaborating in unexpected ways in the not-for-profit context, leading to interesting insights for the conceptual development of service ecosystems. This is relevant because the solution for the food insecure stems from the orchestration of assistance provided by the many supply chains for social assistance.

The authors introduce two concepts: customer sharing and customer release. Customer sharing enables these supply chains behave like an ecosystem with no focal organization. Customer release is the opposite to customer retention, when the food insecure stops needing assistance.

The authors describe the use of customer-centric measures of success such improved health measured. The solution to food insecurity for an individual is likely to be the result of the orchestration of assistance provided by several supply chains.

The authors started asking who the client is and how the NPOs define food insecurity, leading to discussing contrasts between food access and utilization, between hunger relief and nourishment, between assistance and solution of the problem, and between supply chains and ecosystems.

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

To increase charitable donations, not-for-profit organisations sometimes include a pre-giving incentive such as a monetary gift alongside a request to donate. Little is known about how monetary pre-giving incentives impact subsequent donation intentions, particularly for young consumers who are an important market for the not-for-profit sector. Using the principles of reciprocity, this paper aims to examine whether the value of monetary pre-giving incentives induces obligation (i.e. a negative psychological state) and/or gratitude (i.e. a positive psychological state) and whether this subsequently impact young consumers’ initial donation amount and future donation intention.

This research uses a one-factor, three-level between-subjects experimental design (n = 274) to test the effect of different values of pre-giving incentives on gratitude, obligation, initial donation amount and future donation intentions of young consumers.

Higher value pre-giving incentives increase young consumers’ experience of obligation and subsequent donation intention as well as future donation intention. Unexpectedly, gratitude towards the organisation was not influenced by the value of the pre-giving incentive but did increase obligation.

This research highlights an ethical tension about the use of pre-giving incentives to solicit donations from young consumers: while this strategy is effective, it activates an obligation that can negatively impact young consumers’ wellbeing. As such, it also contributes to extending the limited empirical examination of the ethics of fundraising. Theoretically, this research extends understanding of the distinct but simultaneous mechanisms of gratitude and obligation, which has not received sufficient research attention, generated by the norm of reciprocity within the not-for-profit context.

This study aims to measure social enterprises’ (SEs’) social objectives under the United Nation’s 17 Sustainable Development Goals (SDGs) framework, and explore the impact of SEs’ social objectives on their choices of legal forms.

This study used semi-structured questionnaires followed up by field interviews and observations of the sampled SEs. The survey sample includes 80 participants of Social Entrepreneurs Stars Competition in Zhejiang Province of China. The authors conduct content analysis to measure the objectives of SEs. The authors also perform descriptive analysis, chi-square test and regression analysis on the data.

The findings confirm the theoretical discussions that SEs’ choices of legal forms reflect SEs’ strategies toward achieving social objectives. Similar to certain countries, some SEs in China register as nonprofit entities to concentrate on nonprofitable sustainability objectives, while others register as commercial enterprises or hybrid organizations to generate profits. However, some SEs focus on profitable non-sustainability issues and fail to prioritize social objectives over economic objectives. There are positive effects of social entrepreneurs’ background similarity and negative effects of social entrepreneurs’ educational level on their SEs’ choices to register as commercial enterprises.

Due to the small size and nonrepresentative sample this study is based on, the findings need be further tested by a larger sample. SEs in different service domains rely on different types of financial resources (Mair et al., 2012; Doherty et al., 2014). In future research, the model can be expanded to test the effects of service domains and types of financial sources on SEs’ choices of legal forms.

To encourage more societal resources being allocated toward achieving the United Nations’ SDGs, policymakers and SE certification programs are recommended to explicitly incorporate sustainability objectives into the evaluation standards and supportive policies for SEs. Social entrepreneurs who aim to balance the social and economic objectives in their business are suggested to target the population with whom they share similar community background. Training or consulting programs for social entrepreneurs are suggested to provide advice tailored to their socio-economic background and personal experiences.

To the best of the authors’ this study is the first quantitative analysis to identify factors that associate with SEs’ choice of legal forms in China. The authors developed new instruments to measure SEs’ social objectives and service targets, access to financial resources and social entrepreneurs’ social-economic backgrounds.

This paper aimed to study business model innovation by a work-integration social enterprise (WISE). Specifically, the study investigated how the organization developed novel value propositions and created and delivered value for multiple stakeholders.

An in-depth qualitative study was conducted at Foreword, a for-profit organization that uses persons with disabilities, mental health conditions and special needs. Data was drawn from semi-structured interviews with stakeholders of the organization and several secondary information sources.

The authors’ inductive analysis revealed the existence of an innovative and powerful business model that is integrated by the organization’s overarching social mission and anchors its ability to deal with multiple conflicting logics such as economic, social, ecological sustainability and community development, to co-create value with and for multiple stakeholders.

The study underscores the need for business model innovation through enhancing value creation for multiple stakeholders for for-profit WISEs. Since the analysis and resulting model in the study are based on a single organization in a geographically small, affluent country with a hands-on government, they may need to be modified before applying in other contexts.

The study identifies several pointers for other social enterprises – specifically the need for managers to build business models appropriate for their organizational and environmental contexts.

The study’s originality stems from the adoption of a stakeholder lens to examine business model innovation. It also proposes an integrative conceptual model of the antecedents and outcomes of business model innovation.