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Att mäta fattigdomsbekämpning - En studie av social performance-rapportering inom mikrofinans


This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun. Second, a content analysis of the reports provides insights into the sector and concludes that social performance reporting and the themes included are a reaction to pressures from the institutional environment.

Författare

Venus Shahriari Emilia Cederberg

Lärosäte och institution

Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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