In the light of the stakeholder theory, stakeholders have a fundamental role in decision- making processes of non-profit organizations. Their participation in decisionmaking processes, in particular, in governing bodies and mission reporting is an essential element for effective and coherent...

The paper investigates whether and to what extent European Community national legislators have decided to regulate accountability and transparency for financial and social reporting of social enterprises. The aim is to describe the basics of the outlined reporting systems, pointing out the...