In this paper we investigate on the diffusion of social reporting in Italian local governments and on the struggle between standardisation and diversification in social reporting contents. Based on the analysis of social reports produced in the period 2002 - 2004 by 28 Italian municipalities, the research tries to identify 326 Cardillo E. – Molina S. common elements and differences in the structures and contents of the documents. The empirical evidences demonstrate the attempt of local governments to find a common path, but, at the same time, the need to develop distinct solutions. In particular the results suggest the consideration of a critical aspect about how they generate information in their own reports, stimulating relevant questions on the understanding of the nature of the implemented process. In their social disclosures, municipalities use the same “language of reporting”, while implement different “meaning of reporting”.
|Titolo:||Social reporting models for Italian local governments: towards a convergence process?|
|Data di pubblicazione:||2012|
|Appare nelle tipologie:||2.1 Contributo in volume (Capitolo o Saggio)|