The two English terms ‘corporate accountability’ (CA) and ‘corporate responsibility’ (CR) are both translated into Italian with the word ‘responsabilità’, although in actual fact their meanings are rather different, indicating two different legal approaches within the framework of the regulations that govern Corporate Social Responsibility (CSR). Starting out from this observation, the article then concentrates on the creation of horizontal structures of governance through which CA is achieved. By observing these networks, it is possible to note how the traditional relationship between citizens, business enterprises and the state has changed.
Keywords: CSR, Accountability, Policy networks, corporate governance