Transcription
Satellite Accounton Non-profitand Related Institutionsand Volunteer WorkUnited Nations
ST/ESA/STAT/SER.F/91/Rev.1Department of Economic and Social AffairsStatistics DivisionStudies in MethodsSeries F, No. 91, Rev. 1Handbook of National AccountingSatellite Accounton Non-profit and RelatedInstitutions and VolunteerWorkUnited NationsNew York, 2018
Department of Economic and Social AffairsThe Department of Economic and Social Affairs of the United Nations is a vital interface between global policies in the economic, social and environmental spheres andnational action. The Department works in three main interlinked areas: (i) it compiles,generates and analyses a wide range of economic, social and environmental data andinformation on which United Nations Member States draw to review common problems and to take stock of policy options; (ii) it facilitates the negotiations of MemberStates in many intergovernmental bodies on joint courses of action to address ongoingor emerging global challenges; and (iii) it advises interested Governments on the waysand means of translating policy frameworks developed in United Nations conferencesand summits into programmes at the country level and, through technical assistance,helps build national capacities.NoteThe designations used and the presentation of material in this publication do notimply the expression of any opinion whatsoever on the part of the United Nationsconcerning the legal status of any country, territory, city or area, or of its authorities,or concerning the delimitation of its frontiers or boundaries.The term “country” used in this publication also refers, as appropriate, to territories orareas. The designations “developed regions” and “developing regions” are used for statistical convenience and do not necessarily express a judgment about the stage reachedby a particular country or area in the development process.Symbols of United Nations documents are composed of letters combined with figures.Mention of such a symbol indicates a reference to a United Nations document.ST/ESA/STAT/SER.F/91/Rev.1United Nations publicationSales No. : E18.XVII.17ISBN: 978-92-1-161643-9eISBN: 918-92-1-045188-8Copyright United Nations 2018All rights reserved
iiiAcknowledgementsThe present Handbook of National Accounting: Satellite Account on Non-profit andRelated Institutions and Volunteer Work was intended initially as an update of theHandbook on Non-profit Institutions in the System of National Accounts, released bythe United Nations in 2003. However, since the System of National Accounts 2008recommends only separate identification of non-profit institutions and is silent onseparately identifying related institutions and direct volunteer work, the frameworkrecommended in the Handbook takes a broader approach, while still adhering to themethodological concepts of the System of National Accounts. The Handbook alsoincorporates recommendations contained in other international economic accountingstandards, such as the International Standard Industrial Classification of All EconomicActivities and the International Labour Organization Manual on the Measurement ofVolunteer Work, accounts of country experiences in implementing the Handbook onNon-profit Institutions in the System of National Accounts and recent discussions instatistical and policy circles about the need to go beyond gross domestic product andassess trends in human well-being.Throughout the development of the Handbook, guidance was provided by aconsultative group of experts, which reviewed various drafts and included an expertreview in 2016. Their contributions and commitment are much appreciated.Feedback was also received from participants at meetings and conferences, andthe Handbook benefited greatly from comments and suggestions made by national statistics offices, central banks, regional commissions, academic associations and international organizations, as well as the Inter-Secretariat Working Group on NationalAccounts, during the global consultation from July to August 2017.The Handbook is the fruit of close collaboration between the Johns HopkinsCenter for Civil Society Studies and the Economic Statistics Branch of the StatisticsDivision of the United Nations. Particular mention should be made of the contributions by Lester M. Salamon, S. Wojciech Sokolowski and Megan Haddock of the JohnsHopkins Center for Civil Society Studies, and Herman Smith of the Statistics Division.The Handbook was prepared under the overall responsibility of Ivo Havinga of theStatistics Division.
vAbbreviations and acronyms2008 SNAECEICNPOICNP/TSOISICNPINPISHSNATSESystem of National Accounts, 2008Economic Commission for EuropeInternational Classification of Non-profit OrganizationsInternational Classification of Non-profit and Third SectorOrganizationsInternational Standard Industrial Classification of All EconomicActivitiesnon-profit institutionnon-profit institution serving householdsSystem of National Accountsthird or social economy
viiContentsPageAcknowledgements. iiiAbbreviations and .Why a satellite account for non-profit institutions, related institutionsand volunteer work is needed.4C.Overview of the Handbook .8Conceptualizing the third or social economy sector.9A.Introduction.9B.Key entities falling within the scope of the third or social economy sector.10C.Treatment of non-profit institutions, related institutions and volunteerwork in the 2008 System of National Accounts.12D.Towards a conceptually and operationally coherent third or social economysector satellite account. 14Compiling the third or social economy sector satellite account I—Identifyingin-scope institutions and volunteer work.17A.Introduction.17B.Identifying in-scope institutions and differentiating their major types .17C.Operational rules for volunteer work and differentiating its major forms.29D.Locating the in-scope components of the third or social economy sector .33Compiling the third or social economy sector satellite account II—Assembling the data.47A.Introduction.47B.Core System of National Accounts flows.47C.Elaborations on core System of National Accounts data itemsrecommended for third or social economy sector satellite accounts.49D.Third or social economy worker variables.54
viiiSystem of Environmental-Economic Accounting for EnergyPageAnnex 4.1 Recommended survey module and coding book for themeasurement of volunteer work .61Annex 4.2 Excerpt from the International Classification of Activitiesfor Time–Use Statistics 2016 .635Economic activity classification of third or social economy sectorinstitutions and volunteer work.65A. Introduction.65B. International Standard Industrial Classification of All EconomicActivities, Rev.4.66C. International Classification of Non-profit and Third Sector Organizations.67D. Classification of purposes of Non-profit Institutions Serving Households.69E. Further guidance on the classification of volunteer work.69Annex 5.1 International Classification of Non-profit and Third SectorOrganizations (ICNP/TSO).71Annex 5.2 Correspondence between the International Classification ofNon-profit Organizations (ICNPO) and the InternationalClassification of Non-profit and Third Sector Organizations(ICNP/TSO).76Annex 5.3 Correspondence between the International Standard IndustrialClassification of All Economic Activities Rev.4 and the InternationalClassification of Non-profit and Third Sector Organizations(ICNP/TSO).786Assessing third or social economy impacts by measuring third or social economyinputs, outputs and outcomes.81A. Introduction.81B. The third or social economy sector contribution model.83C. Data assembly for the third or social economy sector contribution model.93Annex 6.1 Sustainable Development Goals.97Annex 6.2 Suggested data elements on outputs and outcomes for inclusionin an organizational survey.98Annex 6.3 Suggested data elements for survey of public perceptionsof advocacy activities.100Annex I Formats for presenting and disseminating third or social economy sectorsatellite account data.103Annex II System of National Accounts and the third or social economy sector:a primer for non-specialists. 113A. Introduction. 113B. System of National Accounts, third or social ecomony institutions andvolunteer work. 115References. 117
ixPageBoxes1.13.1Reports and initiatives regarding third sector institutions. 5Case study: Identifying NPIs in the United States. 36Figures2.1 Conceptual framework for the TSE sector in the SNA.163.1 Sequence of tests for determining in-scope TSE institutions.213.2 Identification of NPIs in the TSE sector satellite account in relation to theirtreatment in the central system. 273.3 Modular structure of the TSE sector institutions. 283.4 Tests for whether volunteer work falls within the scope of the TSE sector.313.5 Types of volunteer work included in the TSE sector satellite account. 333.6 Sources of information for identifying potentially in-scope TSE entities. 363.7 Decision tree 1: Organization test . 393.8 Decision tree 2: Self-governing test. 403.9 Decision tree 3: Non-compulsory test. 413.10 Decision tree 4: Limited profit distribution test . 423.11 Decision tree 5: Private test. 433.12 Decision tree 6: Non-profit institutions module test. 443.13 Decision tree 7: Cooperative module test . 456.1 TSE sector contribution model. 85
xSystem of Environmental-Economic Accounting for .16.26.36.4A.1A.2A.3A.4A.5Allocation of the TSE institutions and volunteer work to institutionalsectors in the core SNA. 13SNA subsector classification and recommended adaptation in the TSE sectorsatellite account.
The present Handbook of National Accounting: Satellite Account on Non-profit and Related Institutions and Volunteer Work was intended initially as an update of the Handbook on Non-profit Institutions in the System of National Accounts, released by the United Nations in 2003. However, since the System of National Accounts 2008
