This chapter addresses the topic of accountability and reporting of social entities as concepts and instruments of governance that are used to demonstrate transparency and rigor regarding their activity to their stakeholders. The objective of this chapter is to understand how these instruments are used by social entities, and to establish whether this use brings about an increase in the trust created between theses entities and their funders with regards to the possibility of obtaining increased funding. With this in mind, two surveys were carried out, one for social entities and the other for funders, with some similar content, in order to enable a comparison of answers. This study enabled us to conclude that social entities have a formal and periodic relationship with their funders, that they believe that the current accountability and reporting (A&R) quality level is adequate, that social entities' A&R information, although not decisive, is important for funding decision making, and if social entities were to receive substantial funding, this would improve their social impact.
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