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Bilancio Sociale 2017

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 In Italia la diffusione della rendicontazione sociale è un fenomeno relativamente recente, soprattutto se lo intendiamo come un processo in grado di coinvolgere tutte le tipologie di organizzazioni. Se limitato agli aspetti economici, finanziari e patrimoniali, come quella del Bilancio di esercizio, lo strumento bilancio non risulta sufficiente a soddisfare le esigenze informative percepite dagli stakeholder interni ed esterni all’organizzazione e tale carenza risulta particolarmente rilevante nel caso del mondo non profit. Per un’impresa for profit, infatti, il bilancio di esercizio fornisce informazioni fortemente significative rispetto al grado di realizzazione della propria finalità, mentre non si può dire lo stesso per un ente non lucrativo, per il quale gli aspetti economici sono strumentali rispetto al perseguimento della propria missione istituzionale.
Le linee guida per le Organizzazioni Onlus sono state realizzate nel 2010 dall’Agenzia per le ONLUS in collaborazione ALTIS – Alta Scuola Impresa e Società dell’Università Cattolica di Milano.

 

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BILANCIO SOCIALE VERSIONE01 2017 (003)_2.pptx3.83 MB

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