The social report as a multilevel tool in addressing institutional pressures: management and policy implications for nonprofit organizations

Purpose: The role of the third sector in contributing to the Sustainable Development Goals (SDGs) is crucial. However, the limited availability of public data and the absence of systematic monitoring systems diminish the legitimacy of these organizations regarding their impact. Despite the recognition of the third sector role, a systematic method to assess and reveal its impact or contribution has not been developed or widely shared. The social report in voluntary organizations is, in this context, a key tool prompted by the third sector reform. The purpose of this paper is to find methods, data and indicators for consideration in this evaluation process. Design/methodology/approach: Action research is used as a method for investigating the implementation of social reports within an Italian sport association, particularly within the context of the new third sector reform. Findings: The findings reveal the importance of aligning normative obligations with global priorities, facilitating the evaluation of an organization’s contribution to the SDGs over the medium to long term. This study offers a practical blueprint for third-sector organizations to structure their social reports and evaluate their impact on global sustainability priorities. Originality/value: The 2030 Agenda serves as a comprehensive framework for assessing the sustainability performance of individual organizations and gauging their potential impact on the SDGs.