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    Il bilancio sociale degli enti non profit: esperienze toscane

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    Author(s)
    Bagnoli, Luca
    Catalano, Maurizio
    Language
    Italian
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    Abstract
    Social accounting is a way of measuring and assessing the economic and social results achieved by a non-profit body. It is in the light of this observation that the project "SOCIAL ACCOUNTING OF THE NON-PROFIT BODIES" has been launched, involving the Tuscan Regional Authority, the Provincial Authorities of Florence and Pistoia, Cesvot, Le Reti di Kilim association and the Department of Business Science of the University of Florence. An important phase of theoretical research resulted in the publication PISR no. 2, "Observations on the issue of social accounting" in May 2002. Following this, the research approach finalised at the identification of a model of reference for the social accounting process of third sector organisations highlighted the need to concretise what had been elaborated. In other words, to apply the previous theoretical conclusions to certain "pilot" bodies and to report on the experience. More specifically, this work reports several processes of social accounting in which the authors have taken part. For each of these a grid of summary and comments has been prepared, with the purpose of facilitating a comparative reading.
     
    Attraverso il bilancio sociale si misurano e si valutano i risultati conseguiti da un ente non profit sotto il profilo economico-sociale. Alla luce di questa osservazione è stato avviato il progetto «BILANCIO SOCIALE DEGLI ENTI NON PROFIT», che vede coinvolti Regione Toscana, Province di Firenze e Pistoia, Cesvot, associazione Le Reti di Kilim e Dipartimento di Scienze Aziendali dell'Università degli Studi di Firenze. Il percorso di ricerca, finalizzato all'individuazione di un modello di riferimento per il processo di rendicontazione sociale delle organizzazioni del terzo settore, dopo una signifi - cativa fase di ricerca teorica che ha dato luogo al quaderno PISR n. 2, Alcune considerazioni in tema di bilancio sociale del maggio 2002, ha reso evidente l'opportunità di procedere ad una concretizzazione di quanto elaborato. In altre parole, si è trattato di applicare le conclusioni teoriche precedenti ad alcuni enti «pilota» e di raccontare questa esperienza. Nello specifico, vengono riportati alcuni bilanci sociali alla cui realizzazione hanno partecipato gli autori del presente quaderno. Per ciascuno di questi è stata elaborata una griglia riassuntiva e di commento, con la finalità di facilitarne una lettura comparata.
     
    URI
    http://library.oapen.org/handle/20.500.12657/34897
    Keywords
    cooperation; economics; non-profit; tuscany; non profit; co-operation; cooperazione; toscana; economia; enti no profit
    DOI
    10.26530/OAPEN_345121
    Publisher
    Firenze University Press
    Publisher website
    https://www.fupress.com/
    Publication date and place
    2005
    Series
    Strumenti per la didattica e la ricerca,
    Classification
    Economics
    Non-profitmaking organizations
    Service industries
    Rights
    https://creativecommons.org/licenses/by-nc-nd/2.5/
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    Credits

    • logo Scoss
    • logo EU
    • logo Scoss
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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