摘要：Within the framework of the international reform process in the public sector, a fundamental and complex intervention area involves the transformation of educational systems within the institutional set-up, which is taking place in several countries through the attribution of increased levels of school autonomy. The ongoing studies on the evolution of the public sector have highlighted the shift from government rationale, based on the centralisation and the hierarchical control of the public supply of services to the citizen, to the most recent paradigms of governance, such as public governance and network management. The last ones see a successful model in the network set-up, in its promoting the development of relations which are not only competitive (Bastia, 1989). With reference to the paradigm mission-governance-accountability (Matacena, 2002), social reporting has been reported (Paletta&Vidoni, 2006) to possibly come to play an essential role in assuring consistency between the definition of contents in terms of school responsibility (the mission), the indication of management bodies which are accountable to stakeholders (the governance) and the choice of mechanisms for the application of said responsibility (accountability). Having said so, the present paper, adopting the economic-business approach, integrated with the main trends of international research on management and leadership in educational systems, intends presenting a few remarks concerning aims, contents and methodologies for the drafting of social reporting in schools. In particular, our task here consists in providing an answer to the following research questions: How can social reporting be a suitable tool for describing school social responsibility? Which problems have emerged in schools following the application of standards for social reporting and the Directive of the Minister of Social Service on social auditing in public administrations? Which methodology approach may result effective with respect to the outlined goals assigned to social reporting in schools? For this aim, the theoretical analysis will be supported by the study of two examples of social reporting carried-out in two schools, I.S.I.S.S. “Maironi da Ponte” from Presezzo (Bg) and Liceo Ginnasio Statale “G.B.Brocchi” from Bassano del Grappa (Vi) will be presented, which are quite prominent for their pilot and methodology application.
