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CS Professional · CSR and Social Governance · Contribution of Non-Corporate Entities in Social Governance

Partners of Sunrise Associates decide to publish an annual social report for their community project. Which content would best serve the objective of transparency to stakeholders?

The best report covers funds received and spent, activities, beneficiaries reached and related-party transactions. This gives stakeholders both financial and non-financial information to judge performance and conflicts of interest, unlike a report limited to names, photographs or partner profits.

  1. AOnly the names of the partners and the firm's logo
  2. BFunds received and spent, activities carried out, beneficiaries reached and any related-party transactionsCorrect
  3. COnly photographs of events
  4. DOnly the profits earned by the partners

Explanation

A transparent report gives both financial and non-financial information, including inflows, utilisation, outcomes and conflicts of interest. Names, photographs or partner profits alone say nothing about accountability for the social work.

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