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L?evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali

Author

Listed:
  • Paolo Fedele
  • Silvia Iacuzzi
  • Andrea Garlatti
  • Rubens Pauluzzo

Abstract

La rendicontazione extra-contabile ? oggetto di crescente attenzione con l?evolu- zione normativa a livello internazionale. Anche la normativa italiana richiede alle grandi aziende e agli enti del Terzo settore di predisporre una rendicontazione non finanziaria. Questo contributo si focalizza sulle organizzazioni sindacali, un settore poco frequentato in letteratura, per approfondire in che modo le caratteristiche isti- tuzionali e la natura degli stakeholder coinvolti influenzino la rendicontazione extracontabile. Approfondendo il caso dell?Unione Sindacale Regionale CISL del Friuli Venezia Giulia, si evidenzia come questi aspetti influenzino in particolare la rilevanza delle informazioni che vengono rendicontate e il modo in cui vengono rendicontate.

Suggested Citation

  • Paolo Fedele & Silvia Iacuzzi & Andrea Garlatti & Rubens Pauluzzo, 2022. "L?evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2022(3), pages 349-372.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2022-003001
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    References listed on IDEAS

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    More about this item

    Keywords

    rendicontazione extra-contabile; bilancio di missione; organizzazioni sindacali.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • J51 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Trade Unions: Objectives, Structure, and Effects

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