 The Italian Experience in Social ReportingEconomics and Quantitative Methods from Department of Economics, University of Insubria Abstract: Recent trends in Europe have given rise to some ethical concerns. Publishing a social report is a way to show organizational ethical commitment. The analysis tries to find out empirical validation of the hypothesis that this phenomenon is growing in importance. Moreover, ethical commitment is not limited to private corporations, but its diffusion is also emerging in public-owned enterprises and in third sector or “non profit” organizations. Italy does not represent an exception. In particular, the Italian case offers interesting examples of the beginning transfer of knowledge and of practices between industrial and non-profit organizations. The paper constitutes one of the first attempts to analyse the “state of the art” of social reporting in Italy. The first aim is to test if common models of social reporting emerge. The second is to find empirical evidence in social reporting processes and practices. Collected data, united with some considerations on the very nature of the phenomenon, suggest that there is a common ground, but also that this common ground is adapted to the need of every single organization. Key words: social reporting, corporate social responsibility, Italian enterprises, stakeholder analysis Pages: 13 pages Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ins:quaeco:qf04016 Access Statistics for this paper More papers in Economics and Quantitative Methods from Department of Economics, University of Insubria Contact information at EDIRC. |
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