Under the Australian reporting framework, disclosure of service-performance information is mostly unregulated for NFPs.

Due to a general lack of emphasis on non-financial information in both national and state legislations, efficiency information being reported by NFPs is insufficient to meet users' need.

For charities, stakeholders compare their overall objectives with service-performance disclosures.

Appropriate guidance is required on mandatory disclosures about linking efficiency information to mission-related objectives and long-term goals.

AASB research report 14 Literature Review: Service Performance Reporting for Not-for-Profits reviews both Australian and international literatures. It suggests that the introduction of a tiered service-performance reporting framework could assist in alleviating operational and cost pressures on smaller NFPs.
The report supports the AASB's Management Commentary and Service Performance Reporting project to determine whether the International Accounting Standards Board's practice statement 1: Management Commentary being updated by the IASB can be adequately adapted to become mandatory.