A Model Social Profit and Loss Account as a Measurement Tool for Social Sustainability of Community Development Programs

By Ma. Belinda S. Mandigma.

Published by The International Journal of Interdisciplinary Social and Community Studies

Format Price
Article: Print $US10.00
Article: Electronic Free Download

At present, we still have to see a concrete game plan on how social sustainability reporting will be developed and utilized to afford comparability among companies. Here, we offer a model Social Profit and Loss account designed to measure social sustainability of the community development projects of a Philippine Comprehensive University and elicited feedbacks from select business students on its usefulness. The findings of this study, based on 510 respondents, indicate that the model is acceptable to the business students, and the suggested metrics are all sufficient to measure benefits to recipients, as well as incentives/rewards to internal stakeholders of the University. Thus, this study is expected to make an important contribution to the social sustainability reporting of institutions with community development programs.

Keywords: Community Development Programs, Social Sustainability Reporting, Social Profit & Loss Account

The International Journal of Interdisciplinary Social and Community Studies, Volume 12, Issue 3, September 2017, pp.27-39. Article: Print (Spiral Bound). Article: Electronic (PDF File; 793.326KB).

Prof. Ma. Belinda S. Mandigma

Professor, College of Commerce and Business Administration, Graduate School, Research Center on Culture, Education and Social Issues, University of Santo Tomas, Espana, Philippines