social reporting in italian public schools in theory and practice

Some of the challenges that schools are currently facing include the stakeholders engagement, the necessity to open schools to the local territory and the need to be accountable for activities and results.The Italian reform of the school system has required schools to overcome their self-referentiality and to make themselves more accountable to stakeholders. The social reporting process can be considered as an effective response to enable schools to become accountable, triggering fruitful stakeholder engagement processes and, at the same time, implementing a management tool.This is an exploratory research paper. It aims to describe, through a questionnaire, the awareness and dissemination degree of social reporting in Public schools located in Southern Italy given the particularities of this area. Frequency percentage and descriptive statistical methods are used to interpret findings. Results show that, although social reporting is well known in theory, it is still under-used by schools in practice.</p

THE SDGs IN THE REPORTS OF THE ITALIAN COMPANIES. RESEARCH DOCUMENT N. 16

The document represents the first result of the study conducted by the research group "SDGs and business reporting" and aims to be the starting point of a process for corporate awareness towards sustainable development objectives. The document reveals our country commitment on Agenda 2030; a commitment that involves the entire "Italian system" in pursuit of the 17 sustainable development goals, through the active role of Italian companies as operators. Hence, it not only creates economic value on sustainable development but also it sensitize other companies, end users and the community in general. Although the results depict a sustainable development goals reporting in becoming and not entirely conscious, they provide inputs for entrepreneurs, directors, managers, regulators, consultants, etc. who, for various reasons, are the actors in a process of profound business change that is affecting the corporate reporting and disclosures. The document provides, in this context, useful hints to a better understanding the new corporate reporting direction; indeed, reporting is increasingly affected by an accountability process and responsibility towards both internal and external stakeholders

GLI SDGs NEI REPORT DELLE IMPRESE ITALIANE. DOCUMENTI DI RICERCA N. 15

Il documento rappresenta il primo risultato dell\u2019attivit\ue0 di studio condotta dal gruppo di ricerca \u201cSDGs e reporting aziendale\u201d e intende costituire il punto di partenza di un percorso di sensibilizzazione aziendale verso gli obiettivi di sviluppo sostenibile. Le ragioni di un tale documento muovono dall\u2019impegno preso dal nostro paese su Agenda 2030, un impegno che coinvolge l\u2019intero \u201cSistema Italia\u201d nel perseguimento dei 17 obiettivi di sviluppo sostenibile, anche attraverso il ruolo attivo delle imprese italiane nella veste di operatori economici che oltre a creare valore sensibilizzano sullo sviluppo sostenibile altre aziende, consumatori finali e collettivit\ue0 in generale. I risultati a cui la ricerca giunge, pur fotografando un livello di rendicontazione in tema di obiettivi di sviluppo sostenibile in profondo divenire e non del tutto consapevole, forniscono elementi di utilit\ue0 per tutti coloro (imprenditori, amministratori, manager, organi di controllo, consulenti) che, a diverso titolo, sono attori di un processo di profondo cambiamento aziendale che sta interessando il corporate reporting e l\u2019informativa di bilancio. Il documento offre, in tale prospettiva, utili spunti per comprendere la giusta direzione verso cui sta andando la rendicontazione aziendale, una rendicontazione sempre pi\uf9 investita da un processo di accountability e, quindi, di responsabilizzazione verso stakeholder interni ed esterni

Sustainability Performance Indicators and Non-Financial Information Reporting. Evidence from the Italian Case

Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant value-added to non-financial corporate communication, and they are useful tools to support internal decision-making processes. The purpose of this study is to examine the effects produced on SPIs disclosure by the entry into force of the Italian Decree implementing the Directive on NFI. Content analysis method is used to analyze indicators disclosed by Italian companies before and after the adoption of the Decree. Findings show that each category of SPIs was largely used by the companies of our 2012 sample, but a reduction of the quantity of indicators disclosed was documented in 2017. Therefore, after the introduction of mandatory disclosure of NFI, companies seem to focus only on indicators considered more &ldquo;relevant&rdquo; according to the Directive. This research represents one of the preliminary analysis on the adoption of the Directive in Italy and on its first effects on NFI reporting practices

Assessing the Effects of Directive 2014/95/EU on Nonfinancial Information Reporting: Evidence from Italian and Spanish Listed Companies

This paper explored the effects of new regulation on the disclosure of NFI in two European countries, Italy and Spain. The method used to develop the analysis is mainly qualitative. Content analysis was performed to verify the sustainability indicators disclosed by Italian and Spanish companies, listed on the FTSE MIB and IBEX 35 Indexes, before and after the Directive’s publication and implementation in national legislation. The level of NFI disclosure was scored using a disclosure index. The comparative analysis found a progressive reduction in disclosure levels for Italian companies compared with Spanish companies, for which an expansion of the disclosure was detected. Moreover, a reduced gap between the quantity of NFI reported in the two countries was found. This is one of the few studies to use a 3-year longitudinal analysis to investigate the EU Directive’s impact at the cross-country level

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and “attributes” of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the SRs. We use a regression trees technique to describe how the companies’ variables explain a different use of the indicators. The findings show that Spanish companies, on average, disclose the greatest number of indicators. The social indicators related to Labour are those more frequently reported in the SRs of the three countries. The least reported are social indicators related to Human Rights. The results show the central role that assurance, ROA and sector may have in classifying the disclosure level of indicators. The study contributes both theoretical and empirical literature on sustainability indicators. It also sheds further light on the determinants of the disclosure of indicators

GLI SDGS NEI REPORT DELLE IMPRESE ITALIANE. DOCUMENTI DI RICERCA N. 15

Il documento rappresenta il primo risultato dell\u2019attivit\ue0 di studio condotta dal gruppo di ricerca \u201cSDGs e reporting aziendale\u201d e intende costituire il punto di partenza di un percorso di sensibilizzazione aziendale verso gli obiettivi di sviluppo sostenibile. Le ragioni di un tale documento muovono dall\u2019impegno preso dal nostro paese su Agenda 2030, un impegno che coinvolge l\u2019intero \u201cSistema Italia\u201d nel perseguimento dei 17 obiettivi di sviluppo sostenibile, anche attraverso il ruolo attivo delle imprese italiane nella veste di operatori economici che oltre a creare valore sensibilizzano sullo sviluppo sostenibile altre aziende, consumatori finali e collettivit\ue0 in generale. I risultati a cui la ricerca giunge, pur fotografando un livello di rendicontazione in tema di obiettivi di sviluppo sostenibile in profondo divenire e non del tutto consapevole, forniscono elementi di utilit\ue0 per tutti coloro (imprenditori, amministratori, manager, organi di controllo, consulenti) che, a diverso titolo, sono attori di un processo di profondo cambiamento aziendale che sta interessando il corporate reporting e l\u2019informativa di bilancio. Il documento offre, in tale prospettiva, utili spunti per comprendere la giusta direzione verso cui sta andando la rendicontazione aziendale, una rendicontazione sempre pi\uf9 investita da un processo di accountability e, quindi, di responsabilizzazione verso stakeholder interni ed esterni