The main objective of this research is to provide a consistent analysis of the preeminent advantages and disadvantages that a non-profit organisation has in issuing a social report. The social report can be counted among the several accountability processes characteristic of nowadays companies. Thus, in the specific field of non-profit organisations, it represents a unique and significant opportunity to legitimate the identity of its activities. Since this document may be considered secondary to more impacting corporate records or statements, this research aims to enrich and promote awareness around the theme of social reporting. This thesis investigates to what extent a social report is beneficial for non-profits.