Volunteer visibility : what and how Australian not-for-profit organisations report volunteer contributions

摘要

The enhanced social profile of not-for-profit organisations (NFPs) and the role of volunteers haveudresulted in calls for NFPs to be more accountable and to disclose information relating to suchudcontributions. In this study we identify, locate and categorise the extent of disclosures made in relationudto volunteer contributions. We find that disclosure was more prevalent on NFP websites compared touddigital annual report disclosures. We find that more NFPs provided disclosure on the activities ofudtheir volunteers than other items pertaining to volunteers. The valuation of volunteer contributionsudwas the least likely to be disclosed. The findings contribute to international debate over the inclusionudof volunteer contributions in the assessment of a NFP’s accountability over its resources andudultimately the enhancement of its sustainability.