{"id":1819,"date":"2020-02-11T12:14:34","date_gmt":"2020-02-11T11:14:34","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1819"},"modified":"2020-02-11T12:14:34","modified_gmt":"2020-02-11T11:14:34","slug":"putting-integrated-reporting-where-it-was-not-the-case-of-the-not-for-profit-sector","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2020\/02\/11\/putting-integrated-reporting-where-it-was-not-the-case-of-the-not-for-profit-sector\/","title":{"rendered":"Putting integrated reporting where it was not: The case of the not-for-profit sector"},"content":{"rendered":"

Girella Laura, Dameri Paola\u00a0\/ Financial Reporting \/ 2-2019<\/p>\n

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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\u00a0 specificities of these organisational settings.<\/p>\n

accountability, integrated reporting, not-for-profit<\/p>\n

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