Patrizia Torrecchia

Social Responsibility: The Italian Case Within Public Administration

This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian context; (3) Underline the assigned role of stakeholders within the social reporting framework of CSR. Historically non economic or non-financial responsibilities have become more and more important so that the contents of reporting have evolved from the “simple” social relations to natural and immaterial ones. So the evolution of reporting could be seen from social reporting to natural reporting up to intangible reports. We adopt a methodology of research which takes into consideration both theory and practice. In fact, on the one hand we consider the most important Italian literature about the social responsibility topic, and on the other hand we analyze a sample of social reporting mechanisms which are in the Italian domain.

Social, Environmental and Financial Information

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain.

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

Corporate Social Responsibility in the University Courses in Italy: An Empirical Analysis

In recent years, the topic of Corporate Social Responsibility is widely discussed in various contexts: in businesses, government, not for profit organizations, university studies, with customers and users of various types of business, etc.

CSR Modules in Catholic and Ecclesiastical Universities in the Italian Territory

There is not a single and universally accepted approach to social responsibility. The starting hypothesis of this study considers that the different cultural, economic, socio-political, religious and environmental contexts have an important role in defining the type of approach taken towards CSR.

Social Responsibility and Health Care Public Sector: Some Notes on the Concept of “Value”

This chapter outlines the concept of value specifically within the context of public sector. Starting from the literature, it defines a new concept of value that better fits with the public sector organizations characteristics. In doing this it proposes a shift on the established doctrine for making the expectations of multiple stakeholders converge. Firstly, basic framework of the characteristics of public health agencies is made; secondly, the identification of the main stakeholders of public health agencies and their expectations towards these institutions; and finally a definition of health value, intended as a specification of the concept of “public value” in the context of public health organizations.