The research aims to identify which social indicators respond best to the need for transparency and knowledge of citizens in the decision-making process and how they affect accountability for the local public company. In particular, one wonders whether the social indicators are able to guarantee greater awareness of the context in order to better define the spending and active participation policies of the citizen. The contemporary era that sees a proliferation of participative tools and social reports originated in the 1950s in parallel with the movement of social indicators. From 1960 to today several studies have been done on the subject. In particular we start from the analysis of Land et al. (2012), by Glatzer et al. (2015) by Hagerty (2001), Volger (1999) and Cram et al. (2012) and finally by Andrews et al. (2015). Currently there are no official protocols or standard assessment tools referring to the use of social impacts (Vanclay et al. 2015), we intend to identify, through a qualitative analysis, which social indicators are applicable in local and easily usable institutions. To this end, the City of Turin is considered as a case study starting from a transparency project aimed at the active participation called Popular Financial Reporting (Biancone et al., 2017). In our analysis not all the social indicators implemented at national and international level are applicable in the process of transparency of the public company and local authorities (BES13 ISTAT, 2017; BES 130 ISTAT, 2017; King, 2013; De Nadai et al., 2016; Oecd activity Better Life Initiative; Porter & Stern, 2014; Gallup-Healthways Well-Being Index for 2014; Michalos et al., 2011). The identification of social indicators to support future choices through active participation tools and integrated reporting allows their use by identifying the issues that can be tackled at the lowest cost and better fallout in terms of context analysis and performance of local public companies.

La ricerca intende individuare quali indicatori sociali rispondano meglio al bisogno di trasparenza e conoscenza dei cittadini nel percorso deliberativo e come essi incidono nell’accountability per l’azienda pubblica locale. Attualmente non esistono protocolli ufficiali o strumenti standard di valutazione riferiti all’utilizzo degli impatti sociali, si intende individuare attraverso un’analisi qualitativa quali indicatori sociali siano applicabili negli enti locali e facilmente utilizzabili. A tal fine viene considerato come caso studio la Città di Torino partendo da un progetto di trasparenza volto alla partecipazione attiva chiamato Popular Financial Reporting. Nella nostra analisi non tutti gli indicatori Sociali realizzati a livello nazionale e internazionale sono applicabili nel processo di trasparenza dell’azienda pubblica e degli enti locali. L’individuazione di indicatori sociali a supporto delle future scelte attraverso strumenti di partecipazione attiva e reporting integrato permette il loro utilizzo individuando le tematiche affrontabili al minor costo e migliore ricaduta in termini di analisi del contesto e delle performance delle aziende pubbliche locali. The research aims to identify which social indicators respond best to the need for transparency and knowledge of citizens in the decision-making process and how they affect accountability for the local public company. Currently there are no official protocols or standard assessment tools referring to the use of social impacts, we intend to identify, through a qualitative analysis, which social indicators are applicable in local and easily usable institutions. To this end, the City of Turin is considered as a case study starting from a transparency project aimed at the active participation called Popular Financial Reporting. The identification of social indicators to support future choices through active participation tools and integrated reporting allows their use by identifying the issues that can be tackled at the lowest cost and better fallout in terms of context analysis and performance of local public companies.

The accounting innovation by welfare indicators / P. Biancone, S. Secinaro, V. Brescia. - In: ECONOMIA AZIENDALE ONLINE. - ISSN 2038-5498. - 9:2(2018), pp. 127-174. [10.13132/2038-5498/9.2.1925]

The accounting innovation by welfare indicators

V. Brescia
Ultimo
2018

Abstract

The research aims to identify which social indicators respond best to the need for transparency and knowledge of citizens in the decision-making process and how they affect accountability for the local public company. In particular, one wonders whether the social indicators are able to guarantee greater awareness of the context in order to better define the spending and active participation policies of the citizen. The contemporary era that sees a proliferation of participative tools and social reports originated in the 1950s in parallel with the movement of social indicators. From 1960 to today several studies have been done on the subject. In particular we start from the analysis of Land et al. (2012), by Glatzer et al. (2015) by Hagerty (2001), Volger (1999) and Cram et al. (2012) and finally by Andrews et al. (2015). Currently there are no official protocols or standard assessment tools referring to the use of social impacts (Vanclay et al. 2015), we intend to identify, through a qualitative analysis, which social indicators are applicable in local and easily usable institutions. To this end, the City of Turin is considered as a case study starting from a transparency project aimed at the active participation called Popular Financial Reporting (Biancone et al., 2017). In our analysis not all the social indicators implemented at national and international level are applicable in the process of transparency of the public company and local authorities (BES13 ISTAT, 2017; BES 130 ISTAT, 2017; King, 2013; De Nadai et al., 2016; Oecd activity Better Life Initiative; Porter & Stern, 2014; Gallup-Healthways Well-Being Index for 2014; Michalos et al., 2011). The identification of social indicators to support future choices through active participation tools and integrated reporting allows their use by identifying the issues that can be tackled at the lowest cost and better fallout in terms of context analysis and performance of local public companies.
La ricerca intende individuare quali indicatori sociali rispondano meglio al bisogno di trasparenza e conoscenza dei cittadini nel percorso deliberativo e come essi incidono nell’accountability per l’azienda pubblica locale. Attualmente non esistono protocolli ufficiali o strumenti standard di valutazione riferiti all’utilizzo degli impatti sociali, si intende individuare attraverso un’analisi qualitativa quali indicatori sociali siano applicabili negli enti locali e facilmente utilizzabili. A tal fine viene considerato come caso studio la Città di Torino partendo da un progetto di trasparenza volto alla partecipazione attiva chiamato Popular Financial Reporting. Nella nostra analisi non tutti gli indicatori Sociali realizzati a livello nazionale e internazionale sono applicabili nel processo di trasparenza dell’azienda pubblica e degli enti locali. L’individuazione di indicatori sociali a supporto delle future scelte attraverso strumenti di partecipazione attiva e reporting integrato permette il loro utilizzo individuando le tematiche affrontabili al minor costo e migliore ricaduta in termini di analisi del contesto e delle performance delle aziende pubbliche locali. The research aims to identify which social indicators respond best to the need for transparency and knowledge of citizens in the decision-making process and how they affect accountability for the local public company. Currently there are no official protocols or standard assessment tools referring to the use of social impacts, we intend to identify, through a qualitative analysis, which social indicators are applicable in local and easily usable institutions. To this end, the City of Turin is considered as a case study starting from a transparency project aimed at the active participation called Popular Financial Reporting. The identification of social indicators to support future choices through active participation tools and integrated reporting allows their use by identifying the issues that can be tackled at the lowest cost and better fallout in terms of context analysis and performance of local public companies.
popular financial reporting; social indicators; integrated reporting; governance; new public governance
Settore ECON-06/A - Economia aziendale
2018
http://riviste.paviauniversitypress.it/index.php/ea/article/view/1925
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2434/1097970
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