Stages and difficulties in drafting the Social Balance of Non-Governmental Organizations: a case study

Abstract

Non-Governmental Organizations are getting great prominence in recent years and consequently, there is a greater pressure from society for a transparent statement of accounts.Social Balance has been suggested as one of the tools for this statement of accounts to society. This research seeks to answer the following issue: What are the stages and difficulties found in the preparing the Social Balance of Non-Governmental Organizations? The overall objective of this work is to analyze the stages and difficulties in preparing this report by an OSCIP. Bibliographic, documental survey and a case study was used through data collected from an Auditing and Consulting firm, along with an interview on the issue with people responsible for drafting the Social Balance in a OSCIP, where difficulties faced during this work in the Institution were identified. The outcomes show the difficulties and obstacles met during the preparation of Non-Governmental Organizations’ Social Balance used in the survey, which did not prevent the completion of the report, but contributed to prepare the OSCIP and the Auditing and Consulting firm company for future works, improving internal systematization of relevant informations to OSCIP and to society.