Purpose ! Recently Italy has engaged in an extensive promotion of corpo- rate social responsibility (CSR) for not-for-profit organisations (NPOs). A major reform of the sector was approved in 2016, with the aim of combating corruption. Accordingly, NPOs will be eligible to receive public funds and tax benefits only when they demonstrate that they produce social impacts through their activities. To give an account of the social impacts produced, the reform introduced mandatory reporting requirements: the formulation of a social report (SR) that has to be published on the NPO’s website along with its financial statement. Design/methodology/approach ! The chapter first reviews the Italian ongoing path of reform for NPOs, focusing on the mandatory reporting requirements. Second, it reviews the previous empirical research on SRs in Italian NPOs to provide a picture of the voluntarily reporting practices before the recent reform entered into force. Findings ! The chapter finds that SRs in Italian NPOs are in their infancy. They are not used to disclose social impacts or to legitimate NPOs. SR prac- tices usually lack common frameworks, disclosure of outputs and outcomes, stakeholder engagement, dissemination and assurance by third parties

Requirements and practices of social reporting in Italian not-for-profit organisations

M. Nardo
;
2018

Abstract

Purpose ! Recently Italy has engaged in an extensive promotion of corpo- rate social responsibility (CSR) for not-for-profit organisations (NPOs). A major reform of the sector was approved in 2016, with the aim of combating corruption. Accordingly, NPOs will be eligible to receive public funds and tax benefits only when they demonstrate that they produce social impacts through their activities. To give an account of the social impacts produced, the reform introduced mandatory reporting requirements: the formulation of a social report (SR) that has to be published on the NPO’s website along with its financial statement. Design/methodology/approach ! The chapter first reviews the Italian ongoing path of reform for NPOs, focusing on the mandatory reporting requirements. Second, it reviews the previous empirical research on SRs in Italian NPOs to provide a picture of the voluntarily reporting practices before the recent reform entered into force. Findings ! The chapter finds that SRs in Italian NPOs are in their infancy. They are not used to disclose social impacts or to legitimate NPOs. SR prac- tices usually lack common frameworks, disclosure of outputs and outcomes, stakeholder engagement, dissemination and assurance by third parties
9781787561502
Corporate social responsibility; not-for-profit organisations; social report; social impacts; Italy
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11770/279088
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