Obiettivo del presente lavoro è quello di evidenziare i recenti sviluppi in tema di rendicontazione sociale che hanno interessato, negli ultimi anni, le Federazioni Sportive Nazionali. In particolare, si intende indagare i fattori che esercitano un’influenza sull’adozione del bilancio sociale e l’impatto che tale strumento di social reporting produce all’interno delle realtà sportive federali. In questo scenario, le FSN confermano la loro posizione di rilievo per l’utilità sociale del loro operato poiché svolgono una funzione di sviluppo del sistema sportivo, educativo e di benessere sociale. Nello specifico il bilancio sociale ha permesso di attivare un “circolo virtuoso” di programmazionegestione- rendicontazione-verifica dei risultati, in grado di accrescere la responsabilizzazione dell’organizzazione sul raggiungimento degli scopi sociali ed istituzionali, offrendo al tempo stesso agli interlocutori esterni una modalità di valutazione sul merito dell’operato della federazione.
The aim of this paper is to highlight the new trends in the field of social reporting that have involved the National Sports Federations (FSN) in recent years. Our purpose was to investigate a) the fac-tors that effect the adoption of social reporting, and b) the effects that the latter produces on these organizations. In this scenario, the FSNs confirm the social utility of their activities, with specific respect to the development of sports, educational and social welfare. In particular, social reporting has activated a “virtuous circle” of planning-management-accounting-control, which can increase accountability throughout the organization in order to achieve social and institutional goals and to enable external stakeholders to assess the federation’s performance.
The aim of this paper is to highlight the new trends in the field of social reporting that have involved the National Sports Federations (FSN) in recent years. Our purpose was to investigate a) the fac-tors that effect the adoption of social reporting, and b) the effects that the latter produces on these organizations. In this scenario, the FSNs confirm the social utility of their activities, with specific respect to the development of sports, educational and social welfare. In particular, social reporting has activated a “virtuous circle” of planning-management-accounting-control, which can increase accountability throughout the organization in order to achieve social and institutional goals and to enable external stakeholders to assess the federation’s performance.
