Marco Bellucci

The Use of Social Media for Engaging Stakeholders in Sustainability Reporting

Purpose - This study aims to assess if online interaction through social media, particularly Facebook, Twitter and YouTube, represents an effective stakeholder engagement mechanism in order to define the contents of social, environmental or sustainability reporting (SESR). Design/methodology/approach - After examining 332 worldwide sustainability reports for the year 2013, drawn up according to the guidelines provided by the Global Reporting Initiative (GRI), we conducted a content analysis on the Twitter, Facebook, and YouTube pages of the organisations who rely on these types of social media. This was done in order to assess the scope of interaction between the organisation and its stakeholders. Findings - We found that a small number of organisations use social media to engage stakeholders as a means of defining the contents of SESR, and that the level of interaction is generally low. Rather than assuming a deliberative approach that is aimed at forging a democratic consensus on how to address specific CSR or SESR issues, these types of interaction focus on gathering divergent socio-political views in an agonistic perspective. - Research limitations/implications Further research could complement this exploratory research with statistical analyses. It could focus on how comments/replies by users are used by organisations and examine the impacts of SESR on companies’ performances. - Originality/value We contribute to the literature on social accounting by understanding whether social media can be reliable instruments of stakeholder engagement and by examining the relevance of information that is voluntarily disclosed by corporations in SESR.

Stakeholder engagement and public information through social media: a study of Canadian and American public transportation agencies

This study uses theories on dialogic accounting to assess whether online interaction through social media is used as a mechanism of public information and stakeholder engagement by Canadian and American public transportation agencies. We embraced a quantitative methodology in which content analysis was performed on the Facebook and Twitter accounts of 35 transit operators in Canada and the United States. We categorized the contents of 1,222 Facebook posts and 2,615 tweets, assessed which level and what type of interaction was effectively reached for every category, tracked whether and how agencies reply to comments on their posts, and assessed the general tenor of the discussion. Our results show that public transportation agencies often take advantage of their presence on social media to provide the public with information on their services and to perform activities associated with stakeholder engagement. However, we have found some significant differences in the utilization of social media by public transportation agencies, all of which are discussed in the “Conclusion” section of this article. Twitter is most often used for public information messages, while Facebook appears to be used more to publish content in a dialogic perspective that creates two-way, collaborative conversations with users. In terms of practical implications, our study suggests that a broader and more continuous commitment to interaction between users and stakeholders on social media would create new opportunities for improving transparency and, indirectly, the services of public agencies.

Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States

Purpose - The purpose of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in American charitable foundations, specifically non-profit organizations that are dedicated to philanthropy. Design/methodology/approach - The research motivation involves whether online interaction through Facebook could represent a channel of dialogic accounting that engages organizational stakeholders. This paper aims to understand if this dialogue is geared to generate a consensus necessary to deliberate over decisions that are shared between all stakeholders, or if a divergent and agonistic perspective, which highlights struggles and differences between actors, prevails. The present study employs a form of content analysis that takes into account the Facebook pages of the 100 largest American philanthropic foundations. Findings - The primary goal of the analysis is to examine the discrepancies in terms of how (and how much) large organizations are using Facebook. The study wants to provide more details on which kind of information large organizations are willing to disclose and collect on Facebook, and to evaluate the level and type of interaction between foundations and users. Research limitations/implications - Further research could build on the present study by providing in-depth case studies and extending the analysis to other social media and other types of organizations. Originality/value - Social media represent a powerful mechanism to engage stakeholders in a polylogic conversation. However, the scholarly literature confirms that further studies are necessary to understand how companies and organization can exploit this potential.

Performance Measurement in Solidarity Economy Organizations: The Case of Fair Trade Shops in Italy

The aim of this paper is to introduce a multidimensional assessment model for organizations that have multiple goals and are not driven exclusively by profit. Therefore, it is an assessment method particularly suitable for social enterprises. In order to measure the efficiency of production units in each dimension, the Data Envelopment Analysis non‐parametric method is applied. Our case study is concerned with Fair Trade shops and members of the consortium Altromercato for which we collected variables that could be associated with input and output for the economic, socio‐cultural and organizational dimensions. The results of the analysis confirm the presence of economies of scale in the economic dimension but not in the socio‐cultural dimension. Moreover, our organizational analysis confirmed a low general professionalization. Our results also confirm, on the one hand, the more pronounced capacity of cooperatives to sell Fair Trade products compared to associations, which, on the other hand, have the tendency to achieve proportionately better results in the socio‐cultural dimension.

Enabling Ecosystems for Social Enterprises and Social Innovation: A Capability Approach Perspective

The aim of this policy brief is to present policy suggestions in order to create an enabling ecosystem for social enterprises (SEs) and promote their social innovation capacities. These suggestions...

The management of the plague in Florence at the beginning of the Renaissance: The role of the partnership between the Republic and the Confraternita of Misericordia

The role of charities in the administration of health care and poverty, and the use of accounting in their control mechanisms, is a relatively unexplored topic in the accounting history literature. This study aims to enrich the literature by studying how accounting systems were used in the management of the plague by a charity organisation – the Confraternita of Misericordia – during the first decades of the Renaissance in Florence, focusing on the role of the partnership between the Republic of Florence and the Misericordia. This research is the result of the analysis of rare documents, statutes and account books concerning the administration of the Misericordia from 1490 to 1530. Our analysis employs Foucault’s theories on the ‘government of the poor’ and Dean’s thoughts on ‘technologies of government’ and ‘policing the poor’ to highlight the link between religious values, political power and the accountability practices of the Misericordia.

Accounting for social return on investment (SROI): The costs and benefits of family-centred care by the Ronald McDonald House Charities

This study aims to assess the effectiveness of social return on investment (SROI) as a measure of the social impact produced by non-profit organisations and social enterprises that support family-centred care, an approach that focuses on the pivotal role of families in paediatric health care.,The study offers an analytical evaluation of the SROI created by the Italian branch of the Ronald McDonald House Charities and highlights (a) the participatory analysis of stakeholders and outcomes; (b) the measurement of inputs; (c) the definition of outputs and proxies for the measurement of outcomes; (d) the calculation of the SROI ratio; and (e) the results of a sensitivity analysis.,This study discusses the advantages and shortcomings of SROI analyses, the practical implications of this research on governance and management and the role of engagement in managing the expectations of stakeholders. The value of SROI measurements in shaping strategic and management decisions – with special emphasis on stakeholder relations – is also discussed.,Non-profit organisations and social enterprises often require tools that assess the outcomes of their activities. The present research can provide new guidance to SROI analysts, while drawing attention to the most suitable proxies and indicators for evaluating the SROI of organisations operating in the health care sector.