ABSTRACT
ABSTRACT
“Social Reporting for Public Administrations” is the standard document for public administrations approved in 2005. It is well-known that the public sector includes institutes and businesses quite different and varied (just bear in mind the employed resources, the technologies used, the law regulations disciplining its activity) which cannot be encompassed by a unique model. Thus the choice, if not the need, to suggest a wider model, that can be adapted to the single realities of application. The standard structure is the traditional tripartite one proposed by G.B.S. and the three main sections are:
- the business identity, referring to a number of variables among which: the economic and social setting and context, the government system, the organizational structure and business culture, the mission and the strategic planning;
- the reclassification of accounting details and added value calculation, highlighting the resources employed and distributed, and, in some cases, the wealth created, also indicating the operational areas in which the management is involved;
- the social report, exposing the obtained results in the different operational areas and the effects produced on the many categories of involved stakeholders.
TABLE OF CONTENTS
The Working Group The Document Objectives STRUCTURE AND CONTENTS OF SOCIAL REPORTING FOR PUBLIC ADMINISTRATIONS 1. Introduction 2. Social Report Objectives 3. Business Identity of the Public Administration Institutions 3.1. Setting and Context of Reference 3.2. Management System and Organizational Setting 3.3. Mission Inspiring Principles and Values of Reference 3.4. Strategies and Policies 4. Reclassification of Accounting Details and Added Value Calculation 4.1. Added Value Concept in the Public Sector 4.2. Reclassification of Accounting Detail, Added Value Calculation in Public Sector and Operational Areas 5. Social Report 5.1. Goals and Contents of Social Report 5.2. Operational Areas and Involved Stakeholders 5.3. Employed Resources 5.4. Obtained Results 5.5. Stakeholders’ Advise 5.6. Business Statements and Social Report Improvement
