Social Reporting Impact on Non-Profit Stakeholder Satisfaction and Trust during the COVID-19 Pandemic in an Emerging Market

Attracting resources to achieve established goals makes social reporting necessary in relation an organization’s stakeholders, and reports on the impact of resource use activities have essential role increasing stakeholder satisfaction trust. The COVID-19 pandemic emphasized importance sustainable development transparent for different categories stakeholders. This paper aims identify dimensions that influence trust primary stakeholders non-profit organizations emerging market (Romania), i.e., managers, employees, members, volunteers, donors, collaborators. results reveal positive had satisfaction. lack formal has a weak yet statistically significant negative satisfaction, thus positively influencing perceived need external internal auditing. Stakeholder organization is strongly influenced by with organizational activity auditing negatively reporting.