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RESEARCH PRODUCT

SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION

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This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian context; (3) Underline the assigned role of stakeholders within the social reporting framework of CSR. Historically non economic or non-financial responsibilities have become more and more important so that the contents of reporting have evolved from the “simple” social relations to natural and immaterial ones. So the evolution of reporting could be seen from social reporting to natural reporting up to intangible reports. We adopt a methodology of research which takes into consideration both theory and practice. In fact, on the one hand we consider the most important Italian literature about the social responsibility topic, and on the other hand we analyze a sample of social reporting mechanisms which are in the Italian domain.