Performance Measurement Structures of Third
Sector Organizations: Analysis of the Social Return on Investment (SROI) of
Fundação Abrinq.
Name: CAIO ELIAS ELER TOZATO
Publication date: 22/07/2024
Examining board:
Name |
Role |
|---|---|
| GABRIEL MOREIRA CAMPOS | Presidente |
| KELLY TEIXEIRA RODRIGUES FARIAS | Examinador Externo |
| LUIZ CLAUDIO LOUZADA | Examinador Interno |
Summary: This research delves into the knowledge about third-sector organizations, divided into two main
parts. In the first part, the objective was to evaluate the effects of the associations between the Social
Return on Investment (SROI) index and the social and financial dimensions of the Fundação Abrinq
projects, during the period from 2008 to 2022. A mixed approach, both qualitative and quantitative,
was used, with the SROI methodology, a two-way table, and the CHAID model to identify
significant associations and interpretive paths that maximize social return. The results indicated a
positive association between SROI and the social dimension of the projects, suggesting that greater
social investments generate higher social returns. However, a negative association was found
between SROI and the financial dimension, indicating a conflict between social return and financial
performance. The research contributes to understanding the balance between social and financial
impact in the management of third-sector organizations.
In the second part, the objective was to detect the level of accounting disclosure of third-sector
institutes and foundations associated with GIFE. The descriptive research, based on quantitative
documentary analysis, analyzed five Brazilian organizations to assess their level of accounting
transparency, according to 63 disclosure categories. The results showed high levels of accounting
disclosure, with an average of 81%, which is fundamental for the trust of stakeholders and donors.
This advance in transparency contributes significantly to the credibility and effectiveness of
organizations. The research provides a comprehensive view of disclosure standards in the third
sector, highlighting the importance of financial transparency for the strengthening and sustainability
of social organizations.
Both parts of the research provide important theoretical and practical contributions to performance
evaluation and transparency in the third sector, highlighting the fundamental role of evaluation
methodologies and accounting disclosure to optimize the management and social impact of these
organizations.
