ABSTRACT
In the scope of G.B.S. activity for developing and promoting the scientific research on Social Report and on the study of appropriate Social Report models for businesses operating in particular industries, the members of the research group aimed to address the specific non for profit social reporting themes, being aware that the spread of a social reporting practice may contribute to the transparency that should characterize such realities.
The reasons for such orientation are based on the consideration that social reporting:
a) represents the necessary completion to business accounting, being subject to a standardization process by the Non for Profit Agency itself;
b) is gaining increasing effectiveness in activities control as oriented towards the comprehensive relations with stakeholders;
c) is able to provide an exhaustive representation of the connection between statutory objectives and activities carried out to pursue them.
In other words, if financial-economic information are an important reference for the evaluation of profit oriented companies performances, its informative capacity appears instead limited in non for profit enterprises scope. It is, in fact, necessary to evaluate the contribution such businesses make in terms of social wellbeing improvement of particular categories of subjects and/or of the community.
TABLE OF CONTENTS
INTRODUCTION
The Document Objectives
STRUCTURE AND CONTENTS OF THE SOCIAL REPORTING FOR NON FOR PROFIT
1. Premise
2. The Social Report Objectives
3. The Identity of Non For Profit Companies
3.1. The Mission
3.2. The Institutional Structure
3.3. The Reference Setting and Context
3.4. The Governance System and the Organizational Structure
3.5. The Intervention Scopes
3.6. Strategies and Policies
4. The Reclassification of the Accounting Details – Added Value Table and Reporting of Shared Wealth
4.1. The “Allocating” Non For Profit Companies
4.1.1. The Revenues Structure Analysis
4.1.2. The Costs Structure Analysis
4.1.3. The Assets Prospectus
4.2. The “Productive” Non For Profit Companies
4.2.1. The Proceeds Analysis
4.2.2. The Burdens Analysis
4.2.3. The Volunteers Contribution Analysis
4.2.4. From the Analysis of the Activities to the Economic and Financial Balance
4.2.5. The Added Value Table
4.2.6. The Prospectus of Proprietary Situation and of the Assets
5. The Social Report
5.1. The Stakeholder/Activity Matrix
5.2. The Metrics
5.2.1. Cost Metrics
5.2.2. Non-cost Metrics
5.3. The Stakeholders’ Advice and Opinions
5.4. Some Proposals for the Social Report Improvement
5.5. Conclusions
* Appendix A
The Non For Profit Companies in Legal Discipline
A.1. The Configurations Foreseen by the Codice Civile
A.1.1. The Non Recognized Association
A.1.2. The Recognized Association
A.1.3. The Foundation
A.1.4. The Committee
A.2. Special Configurations
A.3. The Non For Profit and the Freedom of Association
* Appendix B
Some Guidelines Experiences for the Social Reporting in Non For Profit Companies
B.1. Voluntary Service Groups
B.2. Sports Associations
B.3. Avis
B.4. The Friuli-Venezia Giulia Region
B.5. Ministro della Solidarietà Sociale – Social Entrepreneurship
B.6. Conclusion
