True Cost Accounting: The Allocation of Social Costs in Social Purpose Enterprises
This case study offers a 'true cost accounting analysis' to assess how various organizations have and are attempting to
account for the social costs of their social purpose enterprises. A crosscutting analysis of REDF portfolio organizations is used to inform a discussion of identifying and incorporating social costs into traditional nonprofit accounting structures.
This article is made available as Chapter 6, on page 103, in Volume 2 (Investor Perspectives) of REDF Box Set: Social Purpose Enterprises and Venture Philanthropy in the New Millennium.