Girella Laura, Dameri Paola / Financial Reporting / 2-2019
Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path towards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exist on how large, listed companies are facing this change, but very little is known about the non-for-profit sector. This work aims to analyse if and how new forms of reporting, such as integrated reporting, can be adopted by not-for-profit organisations to illustrate their efforts towards an improvement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organization operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can represent a valuable device that can be adopted also by the not-for-profit sector to improve its accountability. However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings.
accountability, integrated reporting, not-for-profit