IDEAS home Printed from https://ideas.repec.org/a/fan/epepep/vhtml10.3280-ep2022-003001.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=72362&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    2. de Villiers, Charl & Alexander, Deborah, 2014. "The institutionalisation of corporate social responsibility reporting," The British Accounting Review, Elsevier, vol. 46(2), pages 198-212.
    3. Catherine Welch & Rebecca Piekkari & Emmanuella Plakoyiannaki & Eriikka Paavilainen-Mantymaki, 2011. "Theorising from case studies: Towards a pluralist future for international business research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 42(5), pages 740-762, June.
    4. Johan Roos & Göran Roos & Nicola Carlo Dragonetti & Leif Edvinsson, 1997. "Developing an Intellectual Capital System: the Process Model," Palgrave Macmillan Books, in: Intellectual Capital, chapter 3, pages 59-77, Palgrave Macmillan.
    5. Johan Roos & Göran Roos & Nicola Carlo Dragonetti & Leif Edvinsson, 1997. "Intellectual Capital," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-14494-5, October.
    6. Alnoor Ebrahim & V. Kasturi Rangan, 2010. "The Limits of Nonprofit Impact: A Contingency Framework For Measuring Social Performance," Harvard Business School Working Papers 10-099, Harvard Business School.
    7. Buckley, Peter J. & Chapman, Malcolm, 1996. "Theory and method in international business research," International Business Review, Elsevier, vol. 5(3), pages 233-245, June.
    8. Laura Bini & Marco Bellucci, 2020. "Integrated Sustainability Reporting," Springer Books, Springer, number 978-3-030-24954-0, December.
    9. Enrico Guarini & Elisa Mori & Elena Zuffada, 2021. "Localizing the Sustainable Development Goals: a managerial perspective," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 34(5), pages 583-601, October.
    10. Chris Skelcher & Steven Rathgeb Smith, 2017. "New development: Performance promises and pitfalls in hybrid organizations—five challenges for managers and researchers," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 425-430, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
    2. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.
    3. Edyta Bombiak, 2022. "Green Intellectual Capital as a Support for Corporate Environmental Development—Polish Company Experience," Energies, MDPI, vol. 15(9), pages 1-18, April.
    4. Monika Barak & Rakesh Kumar Sharma, 2024. "Does intellectual capital impact the financial performance of Indian public sector banks? An empirical analysis using GMM," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-11, December.
    5. Vincenzo Scafarto & Federica Ricci & Elisabetta Magnaghi & Salvatore Ferri, 2021. "Board structure and intellectual capital efficiency: does the family firm status matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 841-878, September.
    6. Wasim ul Rehman & Faryal Jalil & Omur Saltik & Suleyman Degirmen & Mustafa Bekmezci, 2024. "Leveraging Strategic Innovation and Process Capabilities for Intellectual Capital Initiative Performance of Higher Education Institutes (HEIs): A Knowledge-Based Perspective," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 4161-4202, March.
    7. David S. A. Guttormsen & Fiona Moore, 2023. "‘Thinking About How We Think’: Using Bourdieu’s Epistemic Reflexivity to Reduce Bias in International Business Research," Management International Review, Springer, vol. 63(4), pages 531-559, August.
    8. Yadong Luo & Huan Zhang & Juan Bu, 2019. "Developed country MNEs investing in developing economies: Progress and prospect," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(4), pages 633-667, June.
    9. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    10. Reilly, Timothy M. & Jones, Raymond, 2017. "Mixed methodology in family business research: Past accomplishments and perspectives for the future," Journal of Family Business Strategy, Elsevier, vol. 8(3), pages 185-195.
    11. Maria Rumyantseva & Catherine Welch, 2023. "The born global and international new venture revisited: An alternative explanation for early and rapid internationalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(7), pages 1193-1221, September.
    12. Anders Haug & Aleksandra Magdalena Staskiewicz & Lars Hvam, 2023. "Strategies for Master Data Management: A Case Study of an International Hearing Healthcare Company," Information Systems Frontiers, Springer, vol. 25(5), pages 1903-1923, October.
    13. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.
    14. Innan Sasaki & Niina Nummela & Davide Ravasi, 2021. "Managing cultural specificity and cultural embeddedness when internationalizing: Cultural strategies of Japanese craft firms," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(2), pages 245-281, March.
    15. Miguel A. Hernandez, 2019. "Unveiling International New Ventures’ Success: Employee’s Entrepreneurial Behavior," Administrative Sciences, MDPI, vol. 9(3), pages 1-32, August.
    16. Olivier Coussi & Bastien Bernela, 2024. "Back to the Futur(oscope): a territorial development "bricolaged" by a political entrepreneur? [Retour vers le Futur(oscope) : un développement territorial « bricolé » par un entrepreneur," Post-Print hal-04452686, HAL.
    17. Cheung, Zeerim & Aalto, Eero & Nevalainen, Pasi, 2020. "Institutional Logics and the Internationalization of a State-Owned Enterprise: Evaluation of International Venture Opportunities by Telecom Finland 1987–1998," Journal of World Business, Elsevier, vol. 55(6).
    18. Sven M. Laudien & Birgit Daxböck, 2016. "The Influence Of The Industrial Internet Of Things On Business Model Design: A Qualitative-Empirical Analysis," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 20(08), pages 1-28, December.
    19. Catherine Welch & Eriikka Paavilainen-Mäntymäki & Rebecca Piekkari & Emmanuella Plakoyiannaki, 2022. "Reconciling theory and context: How the case study can set a new agenda for international business research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(1), pages 4-26, February.
    20. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:epepep:v:html10.3280/ep2022-003001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=16 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.