La Rendicontazione Non Finanziaria e la Prospettiva Interna nelle Organizzazioni dell?Economia Sociale

Laura Berardi, Maria Lucia Monaco and Piero Stanchi

MANAGEMENT CONTROL, 2026, vol. 2026/1, issue 1, 89-115

Abstract: Social economy organizations are central actors in the contemporary socio-economic context, sometimes also acting as intermediaries between the State and civil society. For non-profit organisations, in general, accountability plays a crucial role, especially in the transparent and truthful communication of their activities. This study focuses on how these organisations translate their founding values into daily operating practices, with particular attention to the role of non-financial reporting (social and/or sustainability reporting) as a tool for internal communication and engagement. The objective is to analyze the extent to which these tools contribute to strengthening the sense of belonging and internal involvement, as well as supporting decision-making and control processes. The research is based on a mixed methodological approach that involves a preliminary analysis of 222 social reports of Italian Third Sector Organisations (TSOs) registered in the National Register of the Third Sector (RUNTS), within the Italian regulatory framework, with semi-structured interviews involving representatives of selected organisations. The results highlight the potential and critical issues of social reporting, underlining the need for greater involvement of internal stakeholders and strategic use of the tool to improve transparency, participation, and internal management.

Date: 2026
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