Title: A descriptive framework for an excellent social accountability

Authors: Giuseppe Tardivo; Stefano Bresciani; Milena Viassone

Addresses: Department of Management, University of Turin, C.so Unione Sovietica, 218/bis, 10134 Turin, Italy ' Department of Management, University of Turin, C.so Unione Sovietica, 218/bis, 10134 Turin, Italy ' Department of Management, University of Turin, C.so Unione Sovietica, 218/bis, 10134 Turin, Italy

Abstract: Despite the creation of several guidelines for social accountability, there is not a model able to describe how a social accountability document should be. This paper aims at proposing a framework of characteristics for excellent social reports, useful for those organisations that choose the path of social accountability. After a review of literature on the typologies and features of this kind of accountability, the paper analyses the Italian social accountability awarded in the period 2012-2015. Research findings show how the benchmark documents are all characterised by high standards of communication while a more diversified scenario can be emphasised for the standards of content. Despite this paper is only an explorative study, it could represent a good guideline towards excellence in social reporting and could provide suggestions for their development.

Keywords: benchmark; environmental balance; excellent characteristics; framework; guideline; Italian context; mission balance; prize for sustainability; social accountability; social balance; social reporting; sustainability report.

DOI: 10.1504/IJMFA.2017.084779

International Journal of Managerial and Financial Accounting, 2017 Vol.9 No.2, pp.166 - 181

Received: 27 Dec 2016
Accepted: 17 Mar 2017
Published online: 26 Jun 2017 *

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