Sustainability in non-profit sector: a case study about debt in non-profit institutions in Aveiro

Authors

  • Sofia Arvins
  • Carolina Fonseca
  • Alexandra Queirós
  • Ignacio Martín

Keywords:

non-profit institutions, sustainability, indebtedness

Abstract

This paper reflects on the sustainability of Private Social Solidarity Institutions in the district of Aveiro through the analysis of financial reports submitted to Social Security. The study was carried out between April and May 2013 in Aveiro, involving data collection and processing, the creation of indicators related to institutional characterization, utilization and economic-financial status, and subsequent data analysis. The results show institutions that are mainly community-oriented, with high utilization rates, no significant levels of indebtedness, strong financial dependence on Social Security, and social response costs mainly associated with the children’s sector. In the current socioeconomic context, such dependence is expected, and in the absence of construction works, indebtedness ratios tend to present lower values in institutional budgets.

 

Author Biographies

Sofia Arvins

Escola Superior de Saúde, Universidade de Aveiro; Secção Autónoma de Ciências da Saúde, Universidade de Aveiro, Portugal

Carolina Fonseca

Escola Superior de Saúde, Universidade de Aveiro; Secção Autónoma de Ciências da Saúde, Universidade de Aveiro, Portugal

Alexandra Queirós

Escola de Saúde, Universidade de Aveiro, Portugal

Ignacio Martín

Secção Autónoma de Ciências da Saúde, Universidade de Aveiro; UNIFAI – Unidade de Investigação e Formação sobre Adultos e Idosos, Instituto de Ciências Biomédicas Abel Salazar, Universidade do Porto, Portugal

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Published

2026-01-07

Issue

Vol. 1 No. 1 (2013): Actas de Gerontologia [V Congresso Portuguesse de Avaliação e Intervenção em Gerontologia Social]

Section

Articles

License

Authors retain copyright and grant Actas de Gerontologia the right of first publication. Articles are published in open access under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits sharing, adaptation, and reuse of the content, provided that proper credit is given to the original authors and source.