Socio-environmental reporting trends in the Italian local government: Thrive or wither?

By | 2017-12-27T14:46:28+00:00 December 27th, 2017|

Bracci Enrico, Tallaki Mouhcine/ Financial ReportingRiviste / Fascicolo: 2-2013


Social and environmental reporting (SER) in the public sector has been widely discussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a number of calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a management fashion, more than a conscious process of organizational change (Marcuccio and Steccolini, 2005). This paper investigates about the reasons for the adoption and eventual abandonment of SER by local government in Italy.

Keywords: Social reporting, environmental reporting, local government, adoptionand abandon of SER


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Disclosures in Local Healthcare Organizations’ Social Reports. ‘What?’ and ‘Why?’ An Empirical Analysis of the Italian National Healthcare System

By | 2017-12-22T14:52:24+00:00 December 22nd, 2017|

Bonollo Elisa/ Financial ReportingRiviste / Fascicolo: 1-2015


In recent years, public administration reform and the increase in information requests from citizens has drawn attention to the issue of reporting information (other than ‘financial’). Local healthcare organizations, as well as public administrations, have been affected by these developments. This paper presents the results of content analysis conducted on social reports published by Italian local healthcare organizations from 2009-2013 with the purpose of verifying the actual significance of the elements that according to the literature and standard setters, should define the scope and content of social reporting. The study highlights the fact that the healthcare organizations analysed tend to focus on the type and volume of the services provided, while neglecting the connection between predefined objectives and actual performance – as well as stakeholder engagement in the social reporting process. Social reports have the role therefore of being merely a tool for unidirectional communication by the healthcare organization to its stakeholders.

Keywords: Social reporting, local healthcare organizations, accountability


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