 A descriptive framework for an excellent social accountabilityGiuseppe Tardivo, Stefano Bresciani and Milena Viassone International Journal of Managerial and Financial Accounting, 2017, vol. 9, issue 2, 166-181 Abstract: Despite the creation of several guidelines for social accountability, there is not a model able to describe how a social accountability document should be. This paper aims at proposing a framework of characteristics for excellent social reports, useful for those organisations that choose the path of social accountability. After a review of literature on the typologies and features of this kind of accountability, the paper analyses the Italian social accountability awarded in the period 2012-2015. Research findings show how the benchmark documents are all characterised by high standards of communication while a more diversified scenario can be emphasised for the standards of content. Despite this paper is only an explorative study, it could represent a good guideline towards excellence in social reporting and could provide suggestions for their development. Keywords: benchmark; environmental balance; excellent characteristics; framework; guideline; Italian context; mission balance; prize for sustainability; social accountability; social balance; social reporting; sustainability report. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:injmfa:v:9:y:2017:i:2:p:166-181 Access Statistics for this article More articles in International Journal of Managerial and Financial Accounting from Inderscience Enterprises Ltd |
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