The evolution of reporting: Mission statements in trade unions

Author/s Paolo Fedele, Silvia Iacuzzi, Andrea Garlatti, Rubens Pauluzzo
Publishing Year 2022 Issue 2022/3
Language Italian Pages 24 P. 349-372 File size 152 KB
DOI 10.3280/EP2022-003001
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Non-financial reporting is receiving increasing attention also due to recent inter- national regulations. Italian laws require large corporations and third sector entities to adopt non-financial reporting. This paper focuses on trade unions, an area that has been little addressed in the literature, to explore how institutional characteristics and the nature of the stakeholders involved influence non-financial reporting. Delving into the case of the CISL Regional Trade Union of Friuli Venezia Giulia, it shows how these aspects particularly influence what information is disclosed and how it is reported.

Keywords: non-financial reports, mission reports, labor organizations.

Jel codes: M41, J51

  1. Bini L., Bellucci M. (2020). Integrated Sustainability Reporting. Cham: Springer. Brown J., Fraser M. (2006). Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape. Business Strategy and the Environment, 15: 103-117.
  2. Buckley P. J., Chapman M. (1996). Theory and method in international business research. International Business Review, 5(3): 233-245. DOI: 10.1016/0969-5931(96)00008-X
  3. CISL, Fondazione Pastore (2019). Rendicontare il Sindacato. Linee Guida per la Rendicontazione Sociale. Roma: Edizioni Lavoro.
  4. Cocozza A. (2010). Il sindacato come organizzazione: dal modello politico-burocra- tico a quello progettuale-partecipativo. Working Paper Adapt, n. 108.
  5. Cugini A. (2016). Performance measurement: dalle misure economico-finanziarie ai modelli multidimensionali. In: Cugini A., Dossi A., Ghezzi L., Derchi G.B., a cura di, Strategia, Azioni, Misure. Modelli di successo di performance manage- ment per le imprese italiane. Milano: Egea.
  6. De Micco P., Rinaldi L., Vitale G., Cupertino S., Maraghini M. P. (2021). The chal- lenges of sustainability reporting and their management: the case of Estra. Med- itari Accountancy Research, 29(3): 430-448. DOI: 10.1108/MEDAR-09-2019- 0555.
  7. De Villiers C., Alexander D. (2014). The institutionalisation of corporate social re- sponsibility reporting. The British Accounting Review, 46(2): 198-212.
  8. Deegan C. (2002). The legitimising effect of social and environmental disclosures: A theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3): 282-311. DOI: 10.1108/09513570210435852
  9. Deegan C. (2006). Legitimacy theory. In: Hoque Z., a cura di, Methodological Issues in Accounting Research: Theories and Methods. London: Spiramus Press.
  10. Denzin N. K. (1989). The sociological interview. In: Denzin N.K., a cura di, The research act. Englewood Cliffs: Prentice Hall.
  11. DiMaggio P. J., Powell W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2): 147-160.
  12. Dumay J., Guthrie J. (2017). Involuntary disclosure of intellectual capital: is it rele- vant? Journal of Intellectual Capital, 18(1): 29-44. DOI: 10.1108/JIC-10-2016- 0102
  13. Ebrahim A., Rangan V. K. (2010). The limits of nonprofit impact: A contingency framework for measuring social performance. Working Paper n.10-099. Boston: Harvard Business School.
  14. Edvinsson L., Malone M. S. (1997). Intellectual Capital. New York: Harper Business.
  15. Freeman R. E. (1984), Strategic Management: A Stakeholder Approach. Boston: Pitman.
  16. Garlatti A., Fedele P., Ianniello M. (2018). The iron law of unintended effects, again? Outcome measures and blame-avoidance. In: Borgonovi E., Anessi-Pes- sina E., Bianchi C., a cura di, Outcome-Based Performance Management in the Public Sector. System Dynamics for Performance Management, vol. 2. Cham: Springer.
  17. Garlatti A., Pezzani F. (2000). I Sistemi di Programmazione e Controllo negli Enti Locali. Progettazione, Sviluppo e Impiego. Milano: Etas.
  18. Guarini E. (2002). Trasparenza, responsabilità e reporting: le prospettive per i go- verni centrali e locali. Economia & Management, 1: 36-41.
  19. Guarini E., Mori E., Zuffada, E. (2021). Localizing the Sustainable Development Goals: a managerial perspective. Journal of Public Budgeting, Accounting & Fi- nancial Management, in stampa. DOI: 10.1108/JPBAFM-02-2021-0031
  20. Giuliani M. (2015). La valutazione del capitale intellettuale. Milano: FrancoAngeli. Gond J. P., Herrbach O. (2006). Social reporting as an organizational learning tool? A theoretical framework. Journal of Business Ethics, 65(4): 359-371.
  21. Guthrie J., Petty R. (2000). Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital, 1(3): 241-251. DOI: 10.1108/14691930010350800
  22. Iacuzzi S., Massaro M., Garlatti A. (2020). Value creation through collective intel- ligence: managing intellectual capital. The Electronic Journal of Knowledge Management, 18(1): 68-79. DOI: 10.34190/EJKM.18.01.005
  23. International Integrated Reporting Council – IIRC (2013). International <IR> Framework. London: International Integrated Reporting Council.
  24. International Integrated Reporting Council – IIRC (2021). International <IR> Framework. Londra International Integrated Reporting Council.
  25. Johansson R. (2007). On case study methodology. Open House International, 32(3): 48-54. DOI: 10.1108/OHI-03-2007-B0006
  26. Lincoln Y. S., Guba E. (1985). Naturalistic Inquiry. Thousand Oaks, CA: Sage.
  27. Malola A., Maroun W. (2019). The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. South African Journal of Accounting Research, 33(2): 114-144. DOI: 10.1080/10291954.2019.1647937
  28. Martin-Sardesai A., Guthrie J. (2020). Social report innovation: evidence from a major Italian bank 2007-2012. Meditari Accountancy Research, 28(1): 72-88. DOI: 10.1108/MEDAR-10-2018-0383
  29. Massaro M., Dumay J., Bagnoli C. (2017). When the investors speak: intellectual capital disclosure and the Web 2.0. Management Decision, 55(9): 1888-1904. DOI: 10.1108/MD-10-2016-0699
  30. Massaro M., Dumay J., Bagnoli C. (2015). Where there is a will there is a way: IC, strategic intent, diversification and firm performance. Journal of Intellectual Capital, 16(3): 490-517. DOI: 10.1108/JIC-07-2014-0091
  31. Merchant K. A., Van der Stede W. (2018). Management Control Systems, 4th ed. London: Pearson.
  32. Patton M. Q. (2002). Qualitative research & evaluation method. Thousand Oaks, CA: Sage.
  33. Piekkari R., Welch C. (2006). Reflections on using qualitative research methods in international business. LTA, 55(4): 565-574.
  34. Romani G., Dal Mas F., Massaro M., Cobianchi L., Modenese M., Barcellini A., Ricciardi W., Barach P., Rossella L., Ferrara M. (2021). Population Health Strat- egies to Support Hospital and Intensive Care Unit Resiliency During the COVID- 19 Pandemic: The Italian Experience. Population Health Management, 24(2): 174-181.
  35. Seibel W. (2015). Studying hybrids: sectors and mechanisms. Organization Studies, 36(6): 697-712. DOI: 10.1177/0170840615580005
  36. Skelcher C., Rathgeb Smith S. (2017). New development: Performance promises and pitfalls in hybrid organizations. Five challenges for managers and research- ers. Public Money & Management, 37(6): 425-430. DOI: 10.1080/09540962.2017.1344023
  37. Stake R. (1995). The art of case study research. Thousand Oaks, CA: Sage. Stewart T. A. (1997). Intellectual Capital. New York: Bantam Doubleday Dell Pub-
  38. lishing Group.
  39. Stame N. (2020). Valutazione d’impatto sociale. Committenti, enti di Terzo settore e valutatori. Impresa sociale, 4: 53-59.
  40. Strauss A., Corbin J. (1998). Basics of Qualitative Research: Techniques and Pro- cedures for Developing Grounded Theory, 2nd ed. Thousand Oaks, CA: Sage.
  41. Sveiby K. E. (1997). The intangible assets monitor. Journal of Human Resource Costing & Accounting, 2(1): 73-97.
  42. Torelli R., Balluchi F., Furlotti K. (2020). The materiality assessment and stake- holder engagement: a content analysis of sustainability reports. Corporate Social Responsibility and Environmental Management, 27(2): 470-484.
  43. Weick K. E. (1976) Educational organizations as loosely coupled systems. Admin- istrative Science Quarterly, 21: 1-19.
  44. Welch C., Piekkari R., Plakoyiannaki E., Paavilainen-Mäntymäki E. (2011). Theo- rising from case studies: towards a pluralist future for international business re- search. Journal of International Business Studies, 42: 740-762.
  45. Yin R. K. (2014). Case Study Research: Design and Methods. Thousand Oaks, CA: Sage.
  46. Zan S. (1992) Organizzazione e Rappresentanza. Le Associazioni Imprenditoriali e Sindacali. Roma: Nuova Italia Scientifica.

Paolo Fedele, Silvia Iacuzzi, Andrea Garlatti, Rubens Pauluzzo, L’evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali in "ECONOMIA PUBBLICA " 3/2022, pp 349-372, DOI: 10.3280/EP2022-003001