Despite the widespread calls for in-depth case studies on adoption of the International Integrated Reporting Council Framework, in practice, it appears to be underexplored, above all in the public sector. Our aim is to explore how and why a public health care organization (PHO) has chosen to adopt the practice of integrated reporting, and we then delve into whether the PHO's perception of the document's value coincides with that of the stakeholders, who are its recipients.Often, society's perception of value can differ considerably from an organization's.Thus, for our research purposes, a case study was examined, adopting a qualitative approach and action research methodology. Our findings demonstrate the centrality of the value created for patients and of the "normative" scenario that takes place during the implementation of an integrated report in a PHO. Moreover, the concept of legitimacy was found to be virtually synonymous with institutionalization. K E Y W O R D Saction research, case study, institutional theory, integrated reporting, legitimacy theory, public health care organization

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In the Italian contest -during the year 2013 -a survey to 49 small and medium-sized enterprises (SMEs) was conducted in order to examine the development of Corporate Social Responsibility (CSR) communication tools and to investigate the key characteristics of small business social responsibility. The study verifies also the existence of any changes compared to previous researches on CSR issues in small and medium enterprises. The findings highlight that there is a lack of social accounting mechanisms (ISO14001, EMAS, report, ethic code) in a context characterized by internal reluctance to delegate (SMEs appear to be owner-driven companies) informal consultation and absence of compulsory regulation. The personal choices made by the entrepreneurs/owners play a fundamental role in shaping a responsible corporate strategy and in communicating their social initiatives. The availability of financial resources and skills as well as the absence of specific guidelines (planned for SMEs) can represent an obstacle to adopt the CSR communication tools. availability of financial resources and skills as well as the absence of specific guidelines (planned for SMEs) -represented an obstacle to adopt the CSR communication tools. During the year 2013, a further empirical study was conducted -object of the present work -in order to examine in depth this phenomenon and to verify the existence of any changes compared to previous studies and findings, in the Italian contest. This research involves 49 SMEs, which participated to a survey (administered through a questionnaire), specifically dedicated to analyze which factors influence the development of Corporate Social Responsibility (CSR) communication tools and to investigate the key characteristics of small business social responsibility. In particular, the research aims to highlight the key characteristics of small business social responsibility; to understand how SMEs communicate their social initiatives; to analyzing the diffusion of CSR communication tools; to highlight the reasons behind the enterprises' external social communication. Respect the last point, the study analyzes the information typically diffused and the tools utilized (for example: social and/or environmental report edited according to standard Account Ability 1000-AA1000 and or GRI Guidelines, Social Accountability 8000-SA8000, ISO14001 and/or Eco-Management and Audit Scheme-EMAS, etc.). The questionnaire has been articulated in two sections: the first part asks for general information (on the enterprises and corporate government policies); the second concerned the SME's CSR practices, knowledge, management tools, reporting tools, as well as the SME's relationship with clients, suppliers, the local community and the environment and how information is communicated to these stakeholders.The study highlights the similarities or the differences respect to previous works about the analyzed issues; it looks at a range of social and environmental disclosures to test the current level of accuracy in voluntary reporting...