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Accountability as a Managerial Tool in Non-Profit Organizations: Evidence from Italian CSVs
The long-term performance of NPOs is based on their ability to link and maximize social value as defined in their mission. This involves legitimacy obtained from stakeholders influenced by andExpand
Social impact measurement: why do stakeholders matter?
Purpose – This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to thisExpand
Northern and southern Italian social cooperatives during the economic crisis: a multiple factor analysis
A multiple factor analysis is developed to assess the differences in the economic performance and employment levels of social cooperatives in three main geographical areas: North, Central and SouthExpand
The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis
This paper describes the role of social cooperatives in Italy as a type of economic, nonprofit organization that is assuming an increasingly central role in the country, by contributing to itsExpand
The Italian Economia Aziendale and Catholic Social Teaching: How to Apply the Common Good Principle at the Managerial Level
The ongoing global economic and financial crisis has exposed the risks of considering market and business organizations only as instruments for creating economic wealth while paying little heed toExpand
Exploring the efficiency of Italian social cooperatives by descriptive and principal component analysis
Over the last decade, independent agencies, institutions and research centres (ISTAT—National Statistic Office, Ministry of Economic Development, Confcooperative Legacoop, Unioncamere) have providedExpand
Mandatory Disclosure about Environmental and Employee Matters in the Reports of Italian-Listed Corporate Groups
ABSTRACT This paper analyses the impact of Italian Legislative Decree 32/2007 – following the 2003/51 European Directive – and the disclosure of environmental and employee matters in terms of overallExpand
Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues
Abstract This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reportsExpand
Using accountability to shape the common good
This paper focuses on the relationship between accountability and the concept of the common good. From a theoretical viewpoint, the work is grounded on the notion of the common good as expressed byExpand