In “Motivations for Issuing Social Reports in Italian Voluntary Organizations” by Giacomo Manetti, Marco Bellucci, Elena Como and Luca Bagnoli, recently published on Nonprofit and Voluntary Sector Quarterly we focused on social and environmental accounting by providing an empirical analysis of the motivations for social reporting in voluntary organizations (VOs). The analysis of the results of a questionnaire administered to all of the organizations listed in the regional registry of VOs in Tuscany suggests that VOs issue social reports to offer a truthful representation of the organization’s activities, provide relevant information to stakeholders, and conduct an effective form of internal control. Many of these motivations connect with each other. A comparison with the for profit organizations is also carried out.
The study gives a significant contribution to the literature by providing a more complete understanding of why these organizations decide to issue a social report.
To download the paper: https://goo.gl/5v9hHA
For more info: marco.bellucci[at]pin.unifi.it
We have been committed to academic research on social economy issues and topics for many years. You can find our previous paper “Investing in Volunteering: Measuring Social Returns of Volunteer Recruitment, Training and Management (2014)”, by Giacomo Manetti, Marco Bellucci, Elena Como, Luca Bagnoli, on VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations.
The work focuses on the SROI methodology: we analyze the costs and benefits of the investments that non-profit organizations make for the recruitment, training and management of volunteers. The main research question is whether it is possible to apply the Social Return on Investment (SROI) to the identification and quantification of social returns in monetary terms. In order to answer to this question, we took the Italian association Dynamo Camp as a case study.
Giacomo Manetti is an Associate Professor of Accounting and Business Administration in the School of Economics at the University of Florence and a delegate of the Rector for budgeting and financial reporting since 2015. His research interests include stakeholder theory, corporate social responsibility, reporting and asseveration of sustainability and the Third Sector. He is a member of the Scientific Committee at ARCO.
Marco’s research interests include social and environmental accounting, sustainability reporting, stakeholder engagement, social entrepreneurship, and third sector organizations. He is Research Fellow at the University of Florence and Coordinator of the Social Economy Unit of ARCO. He is a lecturer of Business Economics in the School of Business Economics and Management at the University of Florence. He holds a Ph.D. in Business Administration and Management from the University of Pisa.
Luca Bagnoli has been a Full Professor of Accounting in the School of Economics at the University of Florence since 2005, and Professor of Accounting for Cooperatives and Non Profit Organisations (NPOs). His professional and research activities focus on NPOs and measuring the performance of cooperatives and voluntary organizations. He is a member of the Scientific Committee at ARCO.