Search results for "social reporting"

showing 6 items of 6 documents

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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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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