Mandatory or Not Mandatory Reporting? Insights From Italian Bank Foundations

Sara Moggi, Chiara Leardini and Gina Rossi

International Journal of Public Administration, 2015, vol. 38, issue 10, 734-742

Abstract: In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.

Date: 2015
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DOI: 10.1080/01900692.2014.969842

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