成果の可視化と非営利活動のミッション : PFS・SIB・休眠預金等活用・社会的投資などの視点から

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  • セイカ ノ カシカ ト ヒエイリ カツドウ ノ ミッション : PFS ・ SIB ・ キュウミン ヨキン トウ カツヨウ ・ シャカイテキ トウシ ナド ノ シテン カラ

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Abstract

Financial resources for nonprofits based on performance visualization by social impact measurement have increased. These include Pay for Success contracts and utilization of funds related to dormant deposits. Performance visualization is important for accountability to funders, but there has been criticism that emphasizing easy results distorts the mission of the nonprofit and undermines awareness of social change. In particular, performance-based commissions and subsidies are often required to set performance indicators based on the assumption of processes to reach the intended results; therefore, the risk of obsession with short-term results might exist. However, in the trend of SDGs, social investment is spreading, and this can be considered an opportunity for a change in the orientation of decision-making for nonprofit activities from the funder's interest to the stakeholder's interest. In order to rationalize performance visualization, a consensus-building scheme should be established to synthesize diverse opinions and know-how.

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