Into the renewal and modernization process of the public firms, the attention towards communication instruments, like the social report, is increased. The article analyses the role and the specific characteristics about social report in the public sector, and the reasons who drive the public firms to adopt it. Therefore the article identifies origins, evolution and different forms of social accounting, and explores the gap between public and private sector into the social report implementation.

Il sistema di rendicontazione sociale nel settore pubblico

VALLONE, CINZIA
2009-01-01

Abstract

Into the renewal and modernization process of the public firms, the attention towards communication instruments, like the social report, is increased. The article analyses the role and the specific characteristics about social report in the public sector, and the reasons who drive the public firms to adopt it. Therefore the article identifies origins, evolution and different forms of social accounting, and explores the gap between public and private sector into the social report implementation.
2009
rendicontazione sociale
bilancio sociale
valore aggiunto
social accountability
value added
corporate social rep
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.14085/1280
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