A descriptive framework for an excellent social accountability. (2017)

• Record Type: Journal Article
• Authors: Tardivo, Giuseppe; Bresciani, Stefano; Viassone, Milena
• Is Part Of: International journal of managerial and financial accounting. Volume 9:Number 2(2017)
• Page Start: 166
• Page End: 181
• Publication Date: 2017
• Subjects: benchmark -- environmental balance -- excellent characteristics -- framework -- guideline -- Italian context -- mission balance -- prize for sustainability -- social accountability -- social balance -- social reporting -- sustainability report; Accounting -- Periodicals; Managerial accounting -- Periodicals; 657.05
• Languages: English
• ISSNs: 1753-6715

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.