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This chapter seeks to contribute to a better understanding of Non-Profit Organizations (NPOs) use of practices for the purpose of organizational sustainability by highlighting the need for conducive performance measures and standards attached to NPO funding sources.

A review of literature for the UK Non-profit organization sector and NPO performance measures. The review structures literature as it relates to the non-profit sector and their relation to societal impact of human social service (HSS) non-profit organizations, non-profit performance measures, and processes of knowledge sharing in application of organizational evaluation.

This chapter provides a review of gaps in the literature referring suitable performance measurement and assessments suitable for the unique culture and approaches to performance measures of non-profit organizations. Future research implications suggest research in order to comprehend processes and procedures of performance measures inclusive of knowledge sharing and the processes of how non-profit learn, share, and evaluate internal and external to the NPO sector.

The value of this chapter is relevant for the public, government, and corporations to support efficient and effective ways in appropriating funds and defining successful NPO’s for external funders to invest.

In current economic systems, the role played by non-profit and voluntary organisations is relevant. Several studies analyse the development of these organisations and suggest reasons related to the dissemination of policies that first consider public intervention and then ‘the third way’ of the economy as a way to increase wealth and support economic development. In this context, it should be noted that:

• Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.

• A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.

• Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.

• Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.

Modern non-profit organisations (NPOs) take the form of enterprises encouraging the development of capabilities to satisfy human needs in terms of production of goods and utilities.

A systematic cooperation with the local context (i.e. enterprises and Public Administration) is becoming increasingly more important for the survival and development of NPOs.

Excellent opportunities for economic and social growth and for mutual development can develop from this type of cooperation.

Starting from this premise, the purpose of the research is to suggest some insight on the theme of cooperation between for-profit and non-profit world in the light of the thought of Church’s Social Doctrine, and in particular, of the Encyclical Letter of Benedict XVI, Caritas in Veritate – On Integral Human Development in Charity and Truth. In this sense, the contribution is a conceptual work; the study could improve with empirical research concerning the level of diffusion and the form of collaborations for-profit/non-profit in the Italian context.

From a methodological point of view, after a literature review on NPOs and corporate social responsibility, the chapter analyses reasons, strategies and tools of collaborations between non-profit and for-profit worlds (the role of Public Administration and hybrid organisation is excluded). Then, focus moves up on Church’s Social Doctrine and Encyclical Letter Caritas in Veritate with particular attention to the topic analysed in this chapter (collaboration for-profit/non-profit enterprises). The vision emerging from the Encyclical is that the dichotomy between for-profit and NPOs should be resolved by striving for the development of a ‘civil economy’ with the capacity to promote the overall development of the human being. The research highlights the importance of dissemination of initiatives promoted predominantly by NPOs, with the objective of stimulating and supporting the implementation of forms of structured collaboration; we are sure that a ‘connection point’ between for-profit and non-profit is now necessary.

In the present times, volunteers constitute a critical element of the human resources (HR) of non-profit organizations. All over the world, non-profit organizations work in complex environments, which are why non-profit organizations are facing increasing pressures to adopt contemporary HR management practices, not just in terms of their paid employees, but also with respect to managing their volunteers. It is frequently believed that volunteers are central to the functioning of non-profit organizations. Volunteers perform their responsibilities for the non-profit organization only because they care about its beneficiaries; however, a vital part is played by HR in facilitating their involvement, dedication and efficiency. Previously, non-profit organizations concentrated on developing and executing their objectives for the future; however, they are now starting to accept the significance of adopting a more professional approach regarding managing the volunteers so as to accomplish those objectives. In this regard, the purpose of the chapter is to: (1) analyze the factors that encourage volunteering in non-profit organizations; (2) offer theoretical anchoring through which it can be comprehended how HR practices draw, involve and sustain volunteers; (3) describe the HR practices that are most appropriate for volunteers and (4) offer the pathway for subsequent research regarding how HR and volunteering are related to each other.

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.

The overall objective of this research was to elucidate the ecosystem of women’s health social enterprises (WHSEs) based in the United States. The Aim I was to conduct a secondary data analysis of a random national sample of non-profit WHSEs based in the United States regarding their characteristics and areas of intervention. Aim II was to conduct a qualitative assessment of a sample of WHSEs based in the United States regarding their perspectives on the ecosystem of WHSEs. Aim I utilized the GuideStar database and assessed enterprise size, geographic location, financial distress, health intervention area, and health activity category using descriptive statistics, statistical tests, and multivariable regression analysis via SPSS. Aim II utilized in-depth interviewing and grounded theory analysis via MAXQDA 2018 to identify novel themes and core categories while using an established framework for mapping social enterprise ecosystems as a scaffold.

Aim I findings suggest that WHSE activity is more predominant in the south region of the United States but not geographically concentrated around cities previously identified as social enterprise hubs. WHSEs take a comprehensive approach to women’s health, often simultaneously focusing on multiple areas of health interventions. Although most WHSEs demonstrate a risk for financial distress, very few exhibited severe risk. Risk for financial distress was not significantly associated with any of the measured enterprise characteristics. Aim II generated four core categories of findings that describe the ecosystem of WHSE: (1) comprehensive, community-based, and culturally adaptive care; (2) interdependent innovation in systems, finances, and communication; (3) interdisciplinary, cross-enterprise collaboration; and (4) women’s health as the foundation for family and population health. These findings are consistent with the three-failures theory for non-profit organizations, particularly that WHSEs address government failure by focusing on the unmet women’s health needs of the underserved populations (in contrast to the supply of services supported by the median voter) and address the market failure of over exclusion through strategies such as cross-subsidization and price discrimination. While WHSEs operate with levels of financial risk and are subject to the voluntary sector failure of philanthropic insufficiency, the data also show that they act to remediate other threats of voluntary failure.

Aim I findings highlight the importance of understanding financial performance of WHSEs. Also, lack of significant associations between our assessed enterprise characteristics and their financial risk suggests need for additional research to identify factors that influence financial performance of WHSE. Aim II findings show that WHSEs are currently engaged in complex care coordination and comprehensive biopsychosocial care for women and their families, suggesting that these enterprises may serve as a model for improving women’s health and health care. The community-oriented and interdisciplinary nature of WHSE as highlighted by our study may also serve as a unique approach for research and education purposes. Additional research on the ecosystem of WHSE is needed in order to better inform generalizability of our findings and to elucidate how WHSE interventions may be integrated into policies and practices to improve women’s health.

There is still no universal definition of the third sector in Europe, but it can be seen as including all types of non-governmental not-for-profit entities such as non-profit organizations, mutuals, cooperatives, social enterprises and foundations. This article attempts to make sense of the current shifting conceptualization of the third sector in Europe. It is based on short country summaries of the images and concepts of the third sector in 13 European countries by EMES Network’s members, first presented in 2008 (Defourny and Pestoff, 2008; nine of them were recently revised and are found in the appendix to this article.). The perception and development of the third sector in Europe is closely related to the other major social governance institutions/mechanisms, like the market, state and community and through the third sector’s interaction with them. Moreover, many third sector organizations (TSOs) overlap with these other social institutions, resulting in varying degrees of hybridity and internal tensions experienced by them. TSOs can generate resources from their activities on the market, by providing services in partnership with the state and/or by promoting the interests of a given community or group. The country overviews document a growing professionalization of TSOs in most countries and a growing dependency of public funds to provide services. This has important theoretical and practical implications for orienting the articles included in this book. Thus, it can provide a key for better understanding the discussion and analysis in the remainder of this volume.

Considering in one side, the differences between the non-profits and profits entities and, in other side, given the importance of governance to monitoring the protection of the interests of the different stakeholders, this literature review aims to identify the special features of the social economy entities and its effects in the principles and guidelines of an adequate governance model for these entities.

An important conclusion after the analysis of several frameworks is that the latest approaches place less importance on formal aspects such as the governing body roles or composition. Nowadays the concerns are increasingly focused in the best ways to adopt viable strategies and business models that will ensure survival and growth of non-profit entities.

In Portugal we identified the specificities of the Portuguese third sector that is limited to the fulfilment of the legally imposed requirements to these organizations. Regarding governance aspects, Portuguese organizations are not subject to codes of good practice or if they follow them, they are designed for the for-profit sector and do not address the main concerns of the non-profit sector.

This chapter examines the rights of those who have their photograph taken for use by non-profit organisations (such as non-governmental organisations, charities, and academic institutions) and the obligations of those producing and using these images to not abuse those rights. The chapter focusses on informed consent as the key intersection of these rights and obligations. It examines the specifics of what is meant by ‘informed consent’ and the importance of the process of it being requested and given. The argument presented suggests, rather than seeing this process as a legal, one-off contract, that it should be seen as a relationship that may evolve over time and, to a degree, attempts to establish a more equitable relationship between those who produce and publish images and those who appear in them. It is suggested that this process can play a role in addressing a number of ethical issues, including the safety of the individual being photographed and how vulnerable populations are represented visually.

Taking a micro-perspective of governance that includes problem-solving and stakeholder involvement capabilities as part of the strategic steering role, we wish to contribute to the understanding of the human side of governance. Thus we have studied the relationships between the board and its management and stakeholders, and in so doing we recognize internal and external actors as well as the board itself, and how they all contribute to the implementation of the governance function.

Based on an interpretative approach that focuses on change over time, we performed a qualitative empirical study of the governance of Robotdalen, a small non-profit public organization in Sweden that is a joint public and private collaboration. This chapter forms part of a longitudinal study that has been carried out since 2009. It is based primarily on interviews with board members, management and other stakeholders, and complemented by document studies and observations.

Governance practice entails multiple and multilevel tasks, and the tensions between representativeness/professional boards, conformance/performance, and controlling/partnering up with management, are prevalent in both small non-profit and public organizations. According to our results the apparent choice between the extremes of each tension is, however, not a choice at all but rather a balancing act. In trying to balance tensions through collaboration between managers, board, financiers, and the hosting university, new governance structures and practices emerge at the organizational level.

By following the process of the emergence of a new board, we illustrate how various actors work together to co-produce governance functions in practice. In the past little or no effort has been made to take into account contextual factors such as organizational size – an aspect that may influence or shape board characteristics and work methodology. We therefore attempt to do so in our chapter, by studying the emergence of a new board in a small public organization, what possible paradoxes and tensions are involved in such work, and how such tensions are managed.