Sustainability Reporting on Nonprofit Organizations: A Perception Study on the level of indicator’s adequacy in Social Action Entities Study on the level of indicator’s adequacy in Social Action Entities

The information reported by Nonprofit Organizations (NPO) is a fundamental signal to obtain financing of donors and also legitimacy of its activities in a stakeholder approach. But nowadays, companies and other types of entities are more obliged to provide information on their sustainability performance and risks. By means of a survey in a region of Spain, the purpose of this study is to select the main indicators that apply to Social Action Entities from the Third Sector (SAETS) to hold them accountable for the impact of their activity in social, environmental, and good governance terms. The results will contribute to the NPOs literature to improve the understanding of how these entities would intend to justify their activities through the information they report, within the framework of legitimacy theory. The results will help Social Action entities to better choose the indicators that best suit them and to improve their transparency.