Motivations for Issuing Social Reports in Italian Voluntary Organizations

Voluntary issuing of social reports is an increasingly relevant practice among non-profit organizations (NPOs). The main purpose of this study is to offer an overview of motivations for social reporting in Italian Voluntary Organizations (VOs), addressing the calls for more research in this field. This study also seeks to determine the extent to which VOs follow national or international guidelines for this type of reporting practice. In the findings sections we present the results of a web survey that asked Italian VOs why they do or do not issue social or mission reports, what their motivations and costs are, and the extent to which they comply with national or international guidelines. By studying what particular theoretical perspective better corresponds to the motivations of Italian VOs for issuing social reports, we hope to arrive at a more complete understanding of why NPOs issue these types of reports.