Università Roma Tre

The aim of the course is to contribute to the enrichment of knowledge on the subject of government of the different types of institutions (companies, governments, institutions that make up the “private social”), analyzing in particular the relationship between social responsibility and external information which takes account of sociality.
The perspective of analysis is the business administration one.
The learning objectives are:

• understand the relationship between social responsibility and formalized external information;
• grasp the importance of the social budget as a result of an accounting process that benefits for the purposes of government, including by means of effective communication with the reference environmental context;
• know how to use social budget models to interpret the concrete achievements;
• become aware of the critical issues that characterize the construction of the social report.

The course lasts 60 hours of lessons, distributed in 30 meetings, and in case of successful examination confers no. 9 Credits (C.F.U.).



INTRODUCTION

SOCIAL RESPONSABILITY

in the enterprise
in public administration
in no profit private organizations
Analysis of relations between the going concern profiles for a responsible judgment on government

THE SOCIAL REPORTING PROCESS

Phases
valences
The tools offered by the market
The “internal” instruments

THE SOCIAL BALANCE SHEET

The Social Balance Sheet:
In the profit enterprise,
in cooperatives,
in public administration,
in no profit organizations.

Social balance sheet models
The systematic social reports

Case studies
Public intervention in Italy in the field of social balance: the non-financial statement

BIBLIOGRAPHY
L. Hinna, Come gestire la responsabilità sociale dell’impresa, Il Sole 24 Ore, Milano, 2005.
F. Manni, Responsabilità sociale, Economicità, Bilancio sociale - Un percorso di analisi economico-aziendale, Aracne, Roma, 2020.