Part 6: Applying Financial Standards in Social Outcomes Reporting - Understandability

This article is part of a six-part series examining how traditional financial reporting standards can transform social outcomes reporting in financial inclusion. Each piece explores one qualitative characteristic from financial reporting and provides practical guidance for applying it to social impact measurement.

Understanding Understandability in Social Outcomes

Understandability means communicating information simply, and clearly.

It requires balancing technical accuracy with accessibility, recognising the diverse backgrounds and needs of different audiences. Financial reporting, already has years of presenting reports that are consistent, with relatively clear language, and context. These elements help diverse stakeholders interpret financial data, even with varying levels of financial literacy. Social outcomes reporting demands similar clarity.

Most impact reports in financial inclusion are filled with data without context, and fail to explain the significance of findings, or how to use them. Stakeholders end up not using reporting to improve their work.

Why Understandability Matters

Poor clarity in reporting creates multiple problems:

  1. Poor Decision Making: When stakeholders misunderstand information, they make suboptimal decisions
  2. Engagement Barriers: Confusing reports discourage stakeholders from using impact data and engaging in improvements
  3. Erosion of Trust: When information is confusing, trust in organisations and the sector declines

Without understandablity, even the most rigorous impact reporting fails to be valuable.

Steps to Implement Understandability in Social Outcomes Reporting

1. Conduct Audience Analysis

Start by understanding who needs to comprehend your reporting:

Different audiences require different approaches to communication.

2. Establish Data Hierarchies & Structures

Create clear organisational structures for your reporting:

Well organised information is much easier to understand.

3. Design Language Standards

Develop guidelines for clear communication:

Appropriate language is fundamental to comprehension.

4. Implement Visual Communication Systems

Use visual elements to enhance understanding:

Well designed visuals can communicate complex information simply.

5. Design Context Enhancement

Provide the background needed to interpret information:

Without context, metrics are just numbers, without meaning.

6. Simplify Technical Concepts

Make complex concepts accessible:

Simplification means making information accessible to everyone, pushing the mission forward.

7. Implement Feedback Systems

Verify that your communication achieves understanding:

Only testing can confirm whether stakeholders actually understand your reporting.

Technology Requirements for Understandability

Effective understandability depends on systems that enable clear communication:

Common Pitfalls to Avoid

Organisations frequently undermine understandability through these common mistakes:

Moving Forward

Understandability doesn't mean oversimplification.

Effective communication is about providing stakeholders with information, in ways that they understand. Understandability in social outcomes reporting parallels the clarity we are striving for in financial communications. The same principles that help board members interpret balance sheets can help them comprehend impact reports. Clear structure, appropriate language, helpful visualisation, and necessary context are universal communication tools.

The financial inclusion industry has operated too long with unclear communication about social outcomes. By applying the understandability standard from financial reporting, we can finally make social outcomes accessible to all stakeholders.

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