摘要：This study contributes to an understanding of the practice of social reporting in Italian bank foundations. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non-government organizations (NGOs) is voluntary. The research question is informed by a review of the relevant literature, which highlights key issues in relation to social reports. On the basis of this literature review the research question developed is: What is the perspective of those who prepare social reports and how did the issues identified influence in developing social reports? The research was conducted using a survey submitted to the preparers of social reports of all Italian bank foundations (BFs). The study found that social reports are mainly developed internally and there is little external assurance. Also, the study found that BFs used different media to communicate social information (e.g. internet and hard copy reports mailed to the main stakeholders). Finally, several benefits and constraints have been perceived in the preparation of social reports.
关键词：Italian Bank Foundations; Social Reporting; Survey; NGO
