Research Abstract
The doctoral research is situated within the field of non-financial reporting by Third Sector Entities (ETS), with particular attention to the social report (bilancio sociale) as a tool for accountability and stakeholder communication. The theoretical framework integrates Stakeholder Theory and the communication paradigm of non-profit organizations (Matacena). The aim is to analyze the quality, regulatory compliance (Ministerial Decree of 4 July 2019), and social reporting practices of ETS, with an empirical focus on the Abruzzo region through data from the National Single Register of the Third Sector (RUNTS) and textual analysis of published social reports. The research, carried out in collaboration with the ORSA Observatory and with CSV Abruzzo ETS as the industrial partner, adopts a mixed qualitative-quantitative approach, employing qualitative analysis software and text analysis techniques. The expected findings aim to provide useful insights for ETS, volunteering support networks, and policymakers to improve sustainability reporting practices in the Third Sector.
PhD Tutor
Prof.ssa Laura Berardi.
