Abstract

At present, we still have to see a concrete game plan on how social sustainability reporting will be developed and utilized to afford comparability among companies. Here, we offer a model Social Profit and Loss account designed to measure social sustainability of the community development projects of a Philippine Comprehensive University and elicited feedbacks from select business students on its usefulness. The findings of this study, based on 510 respondents, indicate that the model is acceptable to the business students, and the suggested metrics are all sufficient to measure benefits to recipients, as well as incentives/rewards to internal stakeholders of the University. Thus, this study is expected to make an important contribution to the social sustainability reporting of institutions with community development programs.