La comunicazione istituzionale sociale e ambientale nelle aziende pubbliche e private

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Abstract

The diffusion of social and environmental communication is going beyond the strict boundaries of financial accounting. This trend started from the major corporations in spite of the fact they should be less sensitive than no profit organisations in creating social value for stakeholders. However, in no profit organisation field we find numbers of early witnesses of social reporting. The key word in this development was the category of sustainability, before in social terms, and after in environmental terms. The paper explores the main features of external disclosure concerning social and environmental issues, shared into the three main categories of organisations: firms, public bodies, no profit organisations. The main result of the paper is the need for generalising the same concept of Corporate Social Responsibility, to the broader one of Entity Social Responsibility, where there is no limit whether the organisation is for profit, as the corporations are, or not.
Lingua originaleItalian
pagine (da-a)34-52
Numero di pagine19
RivistaRIVISTA TRIMESTRALE DI SCIENZA DELL'AMMINISTRAZIONE
Volume2015
Stato di pubblicazionePublished - 2015

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