A descriptive framework for an excellent social accountability
by Giuseppe Tardivo; Stefano Bresciani; Milena Viassone
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 9, No. 2, 2017

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.

Online publication date: Tue, 20-Jun-2017

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