El balance social como instrumento para la evaluación de la acción social en las entidades no lucrativas

This article analizes the convenience of non-profitmaking entities using social audit. These organizations have special characteristics due to their eminently social character. It is difficult to measure these social aspects, but it brings remarkable advantages in many ways. Some examples or applicable indicators to the evaluation of certain aspects of non-profitmaking entities are shown and finally, social information reported by some of these organizations is analized in order to see how it agrees to the concept of social audit defined in this work.