Motivations for Issuing Social Reports in Italian Voluntary Organizations

The present study offers an empirical analysis of motivations for social reporting in voluntary organizations (VOs). Our concurrent mixed methods research design is supported by a questionnaire administered to all of the organizations listed in the regional registry of VOs in Tuscany. Analysis of the scores associated with each set of motivations suggests that VOs issue social reports to offer a truthful representation of the organization’s activities, provide relevant information to stakeholders, and conduct an effective form of internal control. Our findings suggest that many of these motivations connect with each other and produce less conflict among VOs than they do among for-profit organizations, thereby highlighting some peculiar characteristics of these types of organizations. By studying the theoretical perspectives that better correspond to the motivations of Italian VOs, our study contributes to the literature by providing a more complete understanding of why these organizations decide to issue a social report.