Abstract

This qualitative research deals with the economic aspect of giving, as seen in the extension programs of a Philippine comprehensive university. With the University of Santo Tomas-Simbahayan Community Development Program as the context of the “Economy of Giving,” a qualitative case study approach and numerical analysis were used with documentary analysis, participant observation, and interviews as corpora of data. Such design afforded the identification of the resources shared, motives of participants, and impacts of projects. Vis-à-vis the need to design an assessment tool for sustainability reporting, an equation model for a Social Profit and Loss (P&L) account is proposed in the study.