PRACTICES OF SOCIAL REPORTING IN PUBLIC SECTOR AND NON-PROFIT ORGANIZATIONS AN ITALIAN PERSPECTIVE

摘要

Social accounting and reporting practices are widely adopted all over the world by various kinds of organizations. While most of the literature focuses on private corporations, in recent years several scholars have called for more attention to be directed towards public and non-profit sectors' reporting practices. This article offers an overview of the main peculiarities of social reporting with reference to the Italian not-for-profit and public sectors. In particular, adopting an Institutional Theory approach, the article discusses reasons that social reporting practices demonstrate a process of convergence towards a partially regulated framework.