Search results for "Social report"

showing 10 items of 10 documents

Verso la rappresentazione e valutazione dello sviluppo delle aziende : i limiti dell'informativa economico-finanziaria e il contributo di alcuni appr…

2009

Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial …

Balancelcsh:HB71-74Narración de empresalcsh:Economic theory. Demographydevelopment financial statements social report intellectual capital report balanced scorecard business storytellinglcsh:Economics as a scienceDevelopmentBalanced scorecardSocial reportManagementBalance socialIntellectual capital reportlcsh:HB1-3840Financial StatementsBusiness storytellingPolitical scienceDesarrolloBalance intelectualHumanitiesSocial reportPecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León
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The role of social report for performance measurement of museums: an Italian survey from the web

2017

This paper aims to explore the concept of performance in the museum field, in particular whether and how it could find an adequate representation through social reporting tools. The social reports, indeed, in non-profit and public sector organisations are typically considered the main tools for institutional communication. To investigate on this topic, we analyse the social reports of some Italian museums using the content analysis in order to understand how the performance is evaluated and communicated. The empirical findings show how the reports are not fully able to represent the performance of the museums.

Knowledge managementbusiness.industryField (Bourdieu)Public sectorGeneral MedicineRepresentation (arts)Public relationsWorld Wide WebOrder (exchange)Content analysisAccountabilityPerformance measurementSociologybusinessSocial reportInternational Journal of Digital Culture and Electronic Tourism
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Social Accounting

2013

Nonfinancial reportingCorporate social reportingTriple bottom line accountingSocial and environmental accountingSustainability accountingCorporate social responsibility reporting
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Scritti in onore di Pellegrino Capaldo

2014

La qualità dei servizi è stata riconosciuta come un rilevante aspetto caratterizzante la performance dell’azienda pubblica, analogamente alla capacità di operare secondo criteri di efficienza e nel rispetto dei vincoli di bilancio. Sebbene sia possibile riscontrare alcuni significativi casi di adozione di politiche di customer satisfaction nelle amministrazioni pubbliche italiane, a tutt’oggi il tema presenta significative criticità, specialmente in ordine agli aspetti metodologici e agli strumenti operativi che consentano di integrare dette politiche nel sistema di programmazione e controllo delle aziende che erogano tali servizi. Il presente lavoro adotta una diversa prospettiva di analis…

Settore SECS-P/07 - Economia AziendaleQuality in delivering public services has been recognised as a major issue challenging performance in the public sector as well as the ability to operate effectively and within budget constraints. Empirical findings shown by the literature demonstrate that concrete efforts have been produced towards the evaluation and improvement of satisfaction levels of citizens and other Public Administration’s ‘customers’. However still today this issue portrays many unresolved criticalities particularly concerning the methodological approaches and operative tools to adopt in order to integrate ‘customer satisfaction’ programs with the wider organisational control system in each public administration. This paper adopts a non-conventional view of the ‘customer satisfaction’ concept. This is currently meant as a matter of social reporting or even statistical analysis based on the users’ perceptions on the level of provided services by a given (front office) unit in the public sector. Here an inter-institutional perspective is adopted with a view to map the overall value chain leading to the final product delivered to citizens or the community. Inside this chain tracking the underlying administrative products delivered by back-office units to their ‘internal clients’ in the public administration is recommended as a fundamental step to understand how to improve performance in satisfying citizens’ needs. This should also require a proper link between the administrative units’ goals and performance measures to the desired efficiency and effectiveness of processes leading to the attainment of administrative products providing the basis of the final services delivered to the private sector. Based on first empirical findings from field analysis in the Italian context the paper aims to outline an approach which could assist both politicians and managers to better assess and improve performance according to a customer satisfaction perspective.
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Social reporting as a tool to verify the responsible development of sport clubs

2010

Settore SECS-P/07 - Economia Aziendalesocial reporting CSR sport clubs
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Accountability, organizzazione e rendicontazione sociale nelle amministrazioni giudiziarie italiane: alcune evidenze empiriche

2015

Questo articolo illustra i contenuti della rendicontazione sociale dell’amministrazioni giudiziarie italiane che emergono dall’analisi di un campione di trenta bilanci sociali. Prima di presentare i risultati della ricerca empirica vengono affrontate alcune questioni concernenti il quadro teorico della rendicontazione sociale sia in termini generali che con particolare riferimento alle organizzazioni pubbliche e giudiziarie. La responsabilita sociale e una forma di cura delle relazioni tra organizzazione e ambiente che si esprime attraverso la rappresentazione di fatti e cifre cha hanno una qualche rilevanza per i portatori di interesse. Ma mentre nelle organizzazioni private la responsabil…

Settore SECS-P/10 - Organizzazione Aziendaleaccountabilityjudicial offices.social reportingorganizationpublic administrationcontrolSTUDI ORGANIZZATIVI
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Integrated Sustainability Reports

2017

Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what va…

business.industryBest practice05 social sciencesEnvironmental resource management06 humanities and the arts0603 philosophy ethics and religionSettore SECS-P/07 - Economia Aziendale0502 economics and businessSustainabilityEnvironmental science060301 applied ethicsbusinessEnvironmental planning050203 business & managementCSR Sustainability Environment Social Reports Environmental Reports Integrated Reports
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SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION

2013

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 co…

business.industryField (Bourdieu)media_common.quotation_subjectPublic administrationAccounting researchDoctrineContext (language use)Public relationsPublic administrationSocial relationSettore SECS-P/07 - Economia AziendaleSocial reportingCorporate social responsibilityNatural (music)BusinessItalian contextSocial responsibilitymedia_common
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Sustainability initiatives and the stakeholders involved : a case study of the GOLDEN Project and the electric utility industry

2017

This piece of research focuses primarily on which are the main types of sustainability initiatives within the electric utility sector with direct attention on five companies being Eletrobras, Rheinisch-Westfälisches Elektrizitätswerk AG, Fortum, Copel and Edison. Additionally this research looks at the primary stakeholders who are both the drivers and recipients of these specific set of sustainability initiatives. In order to obtain results to these questions, I examined the sustainability reports of the five aforementioned companies for years 2008 and 2014 from the GOLDEN Project database. I used qualitative content analysis as my method to establish which initiatives and stakeholders were…

sustainability reportingstake- holderscontent analysisyritysvastuulegitimacysocial reportinglegitimiteettiCorporate social responsibilitysidosryhmätympäristöraportointienvironmental reporting
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Autovalutazione e valutazione d'Istituto

2017

L’articolo esamina gli studiosi e gli enti internazionali che hanno contribuito alla costruzione della teoria e della pratica della valutazione di istituto in Italia; i progetti pilota che hanno preparato la valutazione delle scuole italiane; la normativa a sostegno della prima valutazione nazionale del sistema scolastico italiano nel 2014-17; il modello CIPP adottato per la valutazione di istituto in Italia; le fasi del primo processo di valutazione delle scuole italiane; il bilancio sociale di un istituto scolastico; come migliorare il processo di valutazione della Scuola. The paper focuses on those scholars and international institutions that have contributed to the construction of the t…

valutazione di istituto modello valutativo CIPP bilancio socialeSchool asset CIPP evaluation model social reportSettore M-PED/03 - Didattica E Pedagogia Speciale
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