van Engel, Some Rights Reserved (CC BY-NC-ND 4.0).

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Cultural participation is associated with many benefits. Therefore, it is seen as an instrument to achieve social change and development. However, clear empirical proof for these claims is limited. There is a need for new frameworks and clear evaluation methods. This paper presents a conceptual framework that enables cultural organizations to understand the purposes of impact measurement. It also shows the steps cultural organizations can take to measure and manage their social impact. Consequently, it enables them to measure the impact on their beneficiaries while the lessons learned can help them to improve and manage their performance.

Over de voordelen van Integrated Reporting (IR) is door voorstanders al veel geschreven. Zo zijn onder andere de verbeterde dialoog met stakeholders en waardecreatie veelvoorkomende argumenten. De nadelen van IR zijn vooralsnog onderbelicht gebleven. Analyse van een enquête onder 103 Accountants in Business (AIB’s) biedt inzicht in de huidige praktijk van IR, de onderliggende motieven om hiermee aan de slag te gaan en de voordelen en nadelen van IR.