Il sistema di rendicontazione sociale nel settore pubblico

Into the renewal and modernization process of the public firms, the attention towards communication
instruments, like the social report, is increased. The article analyses the role and the specific
characteristics about social report in the public sector, and the reasons who drive the public firms to
adopt it. Therefore the article identifies origins, evolution and different forms of social accounting,
and explores the gap between public and private sector into the social report implementation.