Statement of Social Performance: Opportunities and Barriers to Adoption

Previous examination of social reporting has noted the diversity and detail within reporting approaches of both third sector and private sector organisations. In an attempt to address the limitations of individual social reporting approaches and promote a more succinct and comparable reporting framework, a Statement of Social Performance was developed [Luke, B. (2016). “Measuring and Reporting on Social Performance: From Numbers and Narratives to a Useful Reporting Framework for Social Enterprise.” Social and Environmental Accountability Journal 36 (2): 103–123]. This paper examines the potential for adoption of this Statement, through interviews with managers of a not-for-profit organisation, social enterprise, and private sector for-profit organisation. Current social reporting approaches are explored, together with opportunities and barriers to adoption of the proposed Statement. Findings highlight the complexity of applying a single social reporting framework across sectors (particularly for private sector for-profit organisations), as well as the reluctance towards comprehensive reporting until positive results are achieved for ‘survival’ stage third sector organisations.