La rendicontazione delle performance nelle imprese sociali: l'esperienza italiana

Abstract

The law namber 755/06 on Social Entreprises made it obligatory to produce a Social report. In the past, this hat been voluntary but is now seen as an an important development in the reporting for this type of enterprise . the aim of this contribution is to describe the involvement of the stakeholder in the enterprise according with criteria stated by the Law. In particular is analysed the new concept of multistakeholders' governance stated by the above Law Decree and giving evidence of the state or the art in the Social Entreprises field.