In this paper, we analyse the costs and benefits of the investments that non-profit organizations (NPOs) make for the recruitment, training and management of volunteers. Our main research question is whether we can apply the Social Return on Investment (SROI) to the identification and quantification of social returns in monetary terms. We believe that the “SROI of volunteering” may represent an effective instrument of internal control for NPOs for improving efficiency and sustainability. In order to verify the feasibility and appropriateness of the SROI approach, we present a case-study on the Italian association Dynamo Camp, which works with children with serious illness through the organization of summer camps that offer “recreational therapy.” We believe that the presented methodology has the potential to contribute to the debate about the socio-economic impact organizations create for volunteers and for society at large

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The present study offers an empirical analysis of motivations for social reporting in voluntary organizations (VOs). Our concurrent mixed methods research design is supported by a questionnaire administered to all of the organizations listed in the regional registry of VOs in Tuscany. Analysis of the scores associated with each set of motivations suggests that VOs issue social reports to offer a truthful representation of the organization’s activities, provide relevant information to stakeholders, and conduct an effective form of internal control. Our findings suggest that many of these motivations connect with each other and produce less conflict among VOs than they do among for-profit organizations, thereby highlighting some peculiar characteristics of these types of organizations. By studying the theoretical perspectives that better correspond to the motivations of Italian VOs, our study contributes to the literature by providing a more complete understanding of why these organizations decide to issue a social report.