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.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Managerial and Financial Accounting
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
