CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

Gazzola, Patrizia; Ratti, Massimo; Amelio, Stefano

doi:10.25019/mdke/5.3.03

Cited by 24 publications

(21 citation statements)

References 20 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This type of information disclosure is fundamental for on-going and permanent capital funding, and it leads to well-informed donating decisions. Public availability of NGOs' financial information is important because lack of accessibility may result in loss of public confidence (Gazzola & Ratti, 2014;Gazzola, Ratti & Amelio 2017).…”

Section: Introductionmentioning

confidence: 99%

Sustainability reporting practices and their social impact to NGO funding in Italy

Gazzola

Amelio

Papagiannis

et al. 2021

Critical Perspectives on Accounting

Self Cite

View full text Add to dashboard Cite

show abstract

Section: Introductionmentioning

confidence: 99%

Sustainability reporting practices and their social impact to NGO funding in Italy

Gazzola

Amelio

Papagiannis

et al. 2021

Critical Perspectives on Accounting

Self Cite

View full text Add to dashboard Cite

show abstract

“…The extensive adoption of BIA was easily predictable because of the logical (even though not formal) relationship between being a BCs and the certification B Corp, and several analyzed BCs were certified B Corps. However, as underlined by previous literature, the BIA use alone was not a guarantee of neither the quality of external communication [103] nor the sustainable growth of the company [104,105], even though other studies-such as this by Gazzola and colleagues [106]-underlined the significance of BIA for the social and financial performance of BCs.…”

Section: Year Of Competencementioning

confidence: 97%

Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality

Mion

2020

Sustainability

View full text Add to dashboard Cite

Benefit Corporations (BCs) were introduced in Italy by Law 28-12-2015 N. 208 based on the previous experience of the USA. BCs are hybrid organizations with a blended economic and social/environmental purpose and aim to generate a positive impact on employees, environment, communities, and other stakeholders in addition to profit-making. For BCs, accountability is crucial to achieve social legitimacy and to prove their positive impact on society. Italian BCs are obliged to prepare and publish a yearly impact report. The present research aimed to explore the impact reporting practices of Italian BCs and to evaluate the quality of the published reports. 47 impact reports were collected from 192 websites, and a qualitative content analysis was performed on these reports. Furthermore, an evaluation instrument was built to measure impact reporting quality and to understand which determinants affected the reporting quality. The study allowed understanding that impact reporting practice was at a very early stage of evolution. Furthermore, the analysis focused on the importance of an external standard for promoting reporting quality. The findings of the study contributed to the existing literature on BCs and on reporting quality and allowed some practical implications for managers, policymakers, and standard setters.

show abstract

“…The "third sector" in Italy has an annual turnover that exceeds 60 billion euros per year and includes all non-profit organizations (NPOs), of which non-governmental organizations (NGOs) represent the most numerous category (Gazzola et al, 2019a). NPOs represent an important pillar in advanced economic systems as they carry out a significant economic activity (Gazzola, Ratti & Amelio, 2017;Gazzola & Amelio, 2015;Peng, 2019). The term non-profit does not mean profit absence, but profit distribution among stakeholders is prohibited (Salamon & Anheier, 1997).…”

Section: Introductionmentioning

confidence: 99%

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

Gazzola¹,

Amelio²,

Grechi³

et al. 2020

IJBM

Self Cite

View full text Add to dashboard Cite

By adopting mainly the “principal-agent theory”, the study analyses how non-profit organizations (NPOs) corporate governance structure could increase the trust of the donors and therefore affect their ability to receive donations from taxpayers. Starting from a literature review we concentrated our attention on the non-profit sector where NGOs represent the largest category. In Italy, starting from 2006, all NPOs could receive funding deriving from taxes paid by citizens when making tax returns with the so called ‘5 per thousand’ of the personal income tax. We analyzed the corporate governance disclosure practices of the first Italian 100 NPOs that received the highest donations from 5 per thousand. In particular, we elaborated a CGI index that includes governance and informativeness. This paper shows how an efficient and transparent corporate governance structure motivates the donors to donate 5 per thousand to NPOs that demonstrate good corporate governance. The findings suggest that taxpayers are inclined to allocate 5 per thousand to organizations where the information level, from a governance point of view, is high, easily available and clear about the purpose in the specified field of research.

show abstract

CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

Abstract: Abstract. The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR) in a nonprofit

Cited by 24 publications

References 20 publications

Sustainability reporting practices and their social impact to NGO funding in Italy

Sustainability reporting practices and their social impact to NGO funding in Italy

Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality

NPO Funding in Italy: The Role and the Contribution of Corporate Governance

Contact Info

Product

Resources

About