Employee Funds: Non-financial information needs of their members. Multiple case study in Colombia

The aim of this paper is to analyze the role of non-financial information in employee funds (non-profit entities in Colombia) based on the needs of their members, who assume the main role as resources owners of the resources and managers and users of the services. A multiple case study of five employee funds was used with content analysis of management reports and semi-structured interviews with members. The main results show that, while it is evident that non-financial information is gaining importance for employee funds, it is still not uniform across the entities, since the existing guidelines are not mandatory. Further research is suggested to determine concrete proposals for reporting and minimum non-financial information content for the funds, in accordance with the needs of the users.