ABSTRACT
This research document refers to public and private Universities, provided with legal status deriving from respectively art. 6, paragraph 1, law 9 of 9th May 1989, n. 168 (enforcement of art. 33 of the Constitution) for public Universities and from constituent acts for private ones. The document builds on business economy principles and on the most significant professional experiences recently carried out in university research and training.
It is a comprehensive document and can be integrated by appropriate deepening supplements, depending on the specific informative need as well as of internal or external communication necessities of single Universities. The document aims to establish principles and directions for:
- helping Universities (public and private) to draft their Social Report, describing its significance and the essential informative contents;
- allowing the stakeholders to understand the University institutional objectives and, particularly, the operations as a whole, their outcomes and their impact on the local community;
- providing clear, reliable and immediately intelligible information to all the interested stakeholders;
- organizing a useful model for the comparison of the different contexts of adoption.
TABLE OF CONTENTS
Introduction
The Working Group The Document Objectives Structure and Content of The Social Report for Universities
1. Premise
2. Social Report Objectives
3. Identity of the Universities
3.1. The Mission
3.2. The Scope and Context of Reference
3.3. The Governance System and the Organizational Setting
3.4. The Scopes of Intervention
3.5. Strategies and Policies
4. Accounting Details Reclassification
4.1. Revenues Structure Analysis
4.2. Costs Structure Analysis
4.3. Prospectus of Assets
5. The Social Account
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. The Universities Declarations and the Social Report Improvement.
