In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.
Mandatory or Not Mandatory Reporting? Insights From Italian Bank Foundations
ROSSI, Gina
2015-01-01
Abstract
In the Italian nonprofit field, bank foundations face an increasing demand to account for their grant activity in forms that go beyond traditional financial statements. Consequently, bank foundations have developed specific reports in accordance with a 2001 Italian law that requires a mission report to be included within financial statements. This study investigates the peculiarities of social reporting documents in terms of standards used and formal characteristics, revealing different adoption levels. Contributing to an ongoing debate, the analysis of the reporting practices underlines how the due by law on social accounting could hamper the disclosure in nonprofit organizations.File | Dimensione | Formato | |
---|---|---|---|
Mandatory or Not Mandatory Reporting Insights From Italian Bank Foundations.pdf
non disponibili
Tipologia:
Versione Editoriale (PDF)
Licenza:
Non pubblico
Dimensione
396.69 kB
Formato
Adobe PDF
|
396.69 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Mandatory or Not Mandatory Reporting_pre-print.pdf
accesso aperto
Tipologia:
Documento in Pre-print
Licenza:
Creative commons
Dimensione
744.77 kB
Formato
Adobe PDF
|
744.77 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.