274:. In particular, it helps to document and communicate the results chain of individual projects. Moreover, several fundamental reporting elements such as organisational structure and finances are systematically captured in the SRS report, which creates a comprehensive picture of the organisation. Another objective of SRS is to promote an impact-orientation of social organisations. This should help focus the competition for donations and funding on a program's impact. Hence, focusing on the effectiveness and impact of program's will become a major issue. The efforts for reporting organisations and recipients of information can be kept minimal by: First, having a clearly defined reporting framework used by a multitude of organisations, donors, investors, and other stakeholders. And second, by using consistent approaches of measuring impact.
312:
as feedback from numerous users were taken into account. The basic concept has proven itself successful and remains unchanged, however, the SRS 2014 is optimized with regards to user-friendliness and significance. Ashoka accepts a report following the SRS guidelines instead of an application form. By now, the major part of Ashoka fellows report in the SRS format. Ashoka itself uses SRS for their own annual reporting, too. BonVenture accepts reports according to SRS as an application for equity and credits. The impact indicators are used in an involvement for planning and evaluating social impact. For in-depth assessments of an organisation the Phineo analysis method recommends the SRS. For the selection process of “Germany’s social entrepreneur of the year” the network of the
352:). Since then, these consultations have been offered several times a year. In February 2013, a multi-stakeholder conference on the “promotion of social innovation in Germany” took place. Over 200 representatives from politics, business and science as well as social entrepreneurs participated in this conference. The Social Reporting Initiative e.V. organised a workshop on organisations’ impact documentation, introducing and discussing SRS.
24:
202:), consistent reporting standards for socially oriented organisations, however, have not yet been established. Consistent reporting enables social businesses’ stakeholders to compare information. Comparability is a very important element in addressing potential investors and also relevant for other stakeholders. Complex norms for sustainability reporting standards such as that of the
87:
136:
298:
Most SRS users report on a single activity provided by an organisation, whereas some organisations report on several activities. In some cases a single activity is implemented by an association of several organisations. Since SRS is modular structured, it is possible to use the standard for different
311:
The SRS was first published in 2010 and has been used by an increasing number of users since then (a current list of adopters is available on the SRS website)). In 2014, a new version of the guidelines was published. Findings from user workshops and phone consultations regarding the SRS 2012 as well
261:
and all interested social organisations in
Germany can participate. In addition to further developing the standard, a dialogue on entrepreneurial thinking and impact-oriented actions to increase common welfare should also be established. For this purpose the involved organisations founded the Social
347:
The SRS was presented at the Vision Summit 2012, which by now has over 1,000 participants and has been named an internationally leading conference for social innovation, social entrepreneurship, corporate social responsibility, eco business, and social impact business. Additionally, an introduction
290:
Part B describes each activity and its impact. It focuses on the social problem and the approach to solve it. Central component is the section about the impact on society. Resources used, services provided, and societal effects are contrasted. Furthermore, plans, opportunities, and risks are to be
302:
An activity in this sense can be defined as the sum of all actions of an organisation to solve a social problem. Activities are therefore definable programs, projects, and plans including advisory services, courses and training's, services, conferences, technical and other products, publications,
214:
lack standardized basis for information that they can use for the selection, assessment, and comparison of different projects. As a result, funds and resources are often not applied to areas where they could have the biggest impact. Social businesses often struggle with the acquisition of capital
166:
Generally speaking, all reporting guidelines in the social sector can be regarded as SRS. Such a concept for reporting standards (accounting and legal) in the social sector has been developed by several experts in the German social sector. Thus far the SRS has received broad support and is widely
360:
Currently the guidelines are offered in German, English and
Spanish. Initiated through the conference ThinkSocial.Act Business in December 2013 in Athens, the SRS guidelines have been translated into Greek. There have been numerous workshops organised in the Czech Republic and meanwhile a Czech
343:
and governmental foundations of social services. In the summer of 2013, the SRS was presented at conferences organised by some of
Germany's non-statutory welfare services organisations. The first organisations from the welfare sector, “Diakonisches Werk Rosenheim” and in particular “Diakonische
319:
Members of the
Vodafone Foundation also use SRS for their annual reporting. Applications for social business angels can also be done via SRS. Startsocial accepts SRS reports as applications, too. The announcements of the Act for Impact program of the Vodafone Foundation Germany and the Social
162:
are not primarily focused on maximizing profits, but rather on social issues. Therefore, the application of
Financial Reporting Standards for such organisations is not appropriate. Thus, the development of the SRS, which takes into account the unique goals of non-for-profit organisations, is
348:
to the SRS and its use was given during workshops at the summit. The SRS was once more introduced through workshops at the Vision Summit in 2014 in Berlin. Moreover, in April and May 2012 a user consultation session was offered for the first time for actors in this field (sponsored by the
330:
The SRS can be used by all organisations with social purposes. SRS guidelines primarily address small and medium-sized organisations with social purposes (e.g. social entrepreneurs) and were developed for them in particular. Respectively, the SRS can be used as a reporting tool by all
206:
are not, within reasonable effort, realizable for social organisations to complete. For these reasons, many organisations therefore have to create separate reports in accordance with each individual investor's guidelines, which can lead to wasting valuable resources.
327:, which manages 90 million Euros, the SRS will play a key role in the future as best practice. Within the scope of better place lab Trend reports SRS has been identified as a leading instrument for the documentation of impact.
349:
191:, and other organisations with social objectives also regularly report on their activities. For example, they commonly report to the public, their donors, investors and sponsors, authorities, or to their partners.
251:
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constellations. This enables investors and donors to easily and quickly understand the connections between the different organisations and their activities, allowing them to arrange their support accordingly.
282:
A report according to SRS 2014 consists of three central sections, namely Parts A, B and C. Depending on the organisation and the activity type and complexity, the report can be filled out multiple times.
344:
Jugendhilfe
Oberbayern”, should be mentioned. They are using the SRS for all of their facilities. The first foundation to use the SRS for its annual report was the “Albert-Schweitzer-Foundation”.
323:
SRS is, among others, recommended by "VENRO" (umbrella organisation of development non-governmental organisations in
Germany). Also within the scope of the Social Business Initiative of the
254:
supports research projects for the further development of SRS. In addition, the creation of an
English Version of SRS has been supported by the Social Impact Analysts Association (SIAA).
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While for-profit organisations are required to report in accordance with laws of generally accepted principles such as the German "Handelsgesetzbuch (HGB)” (comparable with the
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Part A describes the purpose of the report and gives an overview and description of the report's scope as well as contact information for the organisation.
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668:"Ökonomen von TU München und Universität Hamburg entwickeln Standard für Geschäftsberichte sozialer Unternehmer : Prüfstein für soziale Unternehmer"
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Part C includes a holistic profile of the organisation and gives an overview on the financials including revenues and expenditures.
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provides a standardized reporting guideline for initiatives and projects in the non-profit sector. The term SRS is inspired by the
896:
1196:
900:
806:
602:"An Integrative Framework for Reporting in Social Entrepreneurship by Ann-Kristin Achleitner, Alexander Bassen, Barbara Roder"
46:
1218:
1016:"Thomas Leppert: Wirtschaft, Soziales & technologischer Wandel | Wirtschaft, Soziales & technologischer Wandel"
993:
925:
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723:"Passion for Impact? | Kulturelle Globalisierung, Kulturanthropologie, Internet Ethnographie : Joana Breidenbach"
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410:
513:
Achleitner, Ann-Kristin; Heinecke, Andreas; Noble, Abigail; Schöning, Mirjam; Spiess-Knafl, Wolfgang (September 2011).
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awards, lobbying activities, online platforms etc. Sample SRS reports can be viewed and downloaded on the SRS website.
1474:
399:
Reporting im Social
Entrepreneurship: Konzeption einer externen Unternehmensberichterstattung für soziale Unternehmer.
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accepts SRS as an application. Network members of the foundation can submit their annual report in the SRS format.
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version of the guidelines is also available. A translation of the guidelines in French and
Hungarian is planned.
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The SRS is a joint project of Ashoka Germany, Auridis gGmbH, BonVenture Management GmbH, Phineo gAG,
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486:"Social Reporting Standard | Wirkungsorientierte Berichterstattung für soziale Organisationen"
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613:
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Ann-Kristin Achleitner, Wolfgang Spiess-Knafl, Andreas Heinecke, Mirjam Schöning, Abigail Noble:
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625:
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577:"Sechs Ansaetze zur Verbreitung sozialer Innovation in Deutschland | Ashoka Deutschland"
547:"Prüfstein für soziale Unternehmer : Pressemitteilungen 2009 : Universität Hamburg"
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667:
605:
97:
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Achleitner, Ann-Kristin; Bassen, Alexander; Roder, Barbara; Lütjens, Lena (December 2009).
653:
375:
963:
754:"Wie kann die Wirkung des bürgerschaftlichen Engagements beurteilt oder gemessen werden?"
1219:"Im April/Mai: Anwenderberatung für Social Reporting Standard | Ashoka Deutschland"
210:
Hence in contrast to for-profit investors, the donors, investors, and financiers in the
440:
Ein Standard für wirkungsorientierte Berichterstattung – der Social Reporting Standard
167:
used. The Social Reporting Standard (SRS) approach is an open non-commercial project.
1458:
810:
697:"(23.09.2011) Initiative zum Social Reporting Standard tagt bei PHINEO - Detailseite"
617:
239:
224:
1349:"Ein Standard für die Berichterstattung von Social Entrepreneurs | Achleitner"
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485:
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106:
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The starting point in developing the SRS stemmed from research findings of
86:
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described. Lastly, an introduction given of the participating individuals.
609:
782:"Neuer Berichtsstandard erleichtert sozialen Organisationen die Arbeit"
195:
865:"Designstipendium für Fellow Jahresberichte | Ashoka Deutschland"
419:
The Social Investment Manual. An Introduction for Social Entrepreneurs
1040:
350:
Federal Ministry for Family Affairs, Senior Citizens, Women and Youth
252:
Federal Ministry of Family Affairs, Senior Citizens, Women and Youth
135:
320:
Entrepreneurship Academy are also done according to SRS standards.
270:
The SRS provides a new reporting framework for stakeholders in the
134:
1015:
1419:"Giving Thoughts : A Standard for Social Impact Reporting"
406:
Ein Standard für die Berichterstattung von Social Entrepreneurs
80:
17:
1451:
Website of Social Reporting Standard. Accessed on 15.09.2014.
1244:"Multistakeholderconference | Social Reporting Standard"
1392:"Wie wirke ich? Hilfe für Social Enterprises | enorm"
262:
Reporting Initiative e.V. association in September 2011.
250:
Germany. The Vodafone Foundation Germany along with the
1314:(in Czech). Archived from the original on 2 August 2014
1275:(in Greek). Archived from the original on 2 August 2014
111:
101:
42:
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needed to attain their socially oriented objectives.
257:
The reporting standard is an open project under the
33:deal primarily with Germany and do not represent a
1163:"MENSCHEN & IDEEN FÖRDERN - Vodafone Stiftung"
601:
200:International Financial Reporting Standards (IFRS)
1195:. Vision Summit. 9 November 2014. Archived from
404:Achleitner A., Bassen A., Roder B., Lütjens L.:
807:"SRS adopters | Social Reporting Standard"
1088:"Social Reporting Standard | Trendreport"
508:
506:
236:Schwab Foundation for Social Entrepreneurship
31:The examples and perspective in this article
8:
1353:Ökologisches Wirtschaften - Fachzeitschrift
962:(in German). 2 January 2015. Archived from
426:Wie wirke ich? Hilfe für Social Enterprises
1138:"Transparenz • Albert Schweitzer Stiftung"
1465:Non-profit organisations based in Germany
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335:, especially by beneficiary foundations,
219:Emergence and participating organisations
69:Learn how and when to remove this message
477:
1325:
1286:
649:
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433:A Standard for Social Impact Reporting
7:
890:"Die Welt verändern – wie geht das?"
1169:. 25 November 2014. Archived from
833:"Guide to results-based reporting"
462:Wirkungsketten knüpfen und belegen
14:
838:. 18 August 2014. Archived from
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22:
1092:Trendreport.betterplace-lab.org
154:Unlike traditional businesses,
145:Social Reporting Standard (SRS)
1:
1142:Albert-schweitzer-stiftung.de
761:Efibayern.files.wordpress.com
183:of for-profit organisations,
149:Financial Reporting Standards
490:Social-reporting-standard.de
307:Application and distribution
1398:(in German). 2 January 2015
381:Social return on investment
204:Global Reporting Initiative
45:, discuss the issue on the
1496:
1270:"Οδηγός σύνταξης Εκθέσεων"
515:"Social Investment Manual"
356:International distribution
1361:Ökologisches Wirtschaften
1332:: CS1 maint: unfit URL (
1293:: CS1 maint: unfit URL (
1117:Jugendhilfe-oberbayern.de
752:Dr. Andreas M. Rickerty.
411:Ökologisches Wirtschaften
278:Composition and structure
151:of for-profit companies.
1449:'Who developed the SRS?'
451:Was bringt’s eigentlich?
259:Creative Commons licence
189:non-profit organisations
160:non-profit organisations
1309:"Pokyny pro zpracování"
460:Hölscher P., Hinze F.:
386:Non-profit organisation
371:Social entrepreneurship
337:venture philanthropists
246:with the assistance of
100:, as no other articles
1370:10.14512/oew.v24i4.655
648:Cite journal requires
248:PricewaterhouseCoopers
140:
1020:Politom.wordpress.com
956:"Search | enorm"
926:"Glossar: Bonventure"
244:University of Hamburg
229:University of Hamburg
138:
1173:on 17 September 2014
1167:Vodafone-stiftung.de
1113:"JH-OBB: SRS Seiten"
610:10.2139/ssrn.1325700
185:social entrepreneurs
181:financial statements
51:create a new article
43:improve this article
813:on 13 November 2014
727:Joanabreidenbach.de
703:. 23 September 2011
449:Wörrlein, Lena M.:
438:Wörrlein, Lena M.:
325:European Commission
1475:Ethical investment
1223:Germany.ashoka.org
1199:on 27 January 2016
869:Germany.ashoka.org
581:Germany.ashoka.org
557:on 4 February 2016
455:Couragiert-Magazin
424:Bittner, Phillip:
156:social enterprises
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119:for suggestions.
109:to this page from
1250:on 26 August 2014
1066:"Social Business"
996:on 26 August 2014
966:on 5 January 2014
733:on 26 August 2014
527:on 5 January 2012
431:Scheck, Barbara:
314:Schwab Foundation
212:non-profit sector
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