Full Title
ECONOMIA PUBBLICA
Publisher
FrancoAngeli
ISSN
0390-6140 (Printed Journal)
1972-5566 (Online Journal)
Journal Issue Number
3
Journal Issue Designation
3
Journal Issue Date
2022
Full Title
L'evoluzione delle forme della rendicontazione: il bilancio di missione nelle organizzazioni sindacali
By (author)
First Page
349
Last Page
372
Language of text
Italian
Publication Date
2022/12
Copyright
2022 FrancoAngeli srl
Introduction or preface
La rendicontazione extra-contabile è oggetto di crescente attenzione con l'evolu- zione normativa a livello internazionale. Anche la normativa italiana richiede alle grandi aziende e agli enti del Terzo settore di predisporre una rendicontazione non finanziaria. Questo contributo si focalizza sulle organizzazioni sindacali, un settore poco frequentato in letteratura, per approfondire in che modo le caratteristiche isti- tuzionali e la natura degli stakeholder coinvolti influenzino la rendicontazione extracontabile. Approfondendo il caso dell'Unione Sindacale Regionale CISL del Friuli Venezia Giulia, si evidenzia come questi aspetti influenzino in particolare la rilevanza delle informazioni che vengono rendicontate e il modo in cui vengono rendicontate.
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