La rendicontazione sociale negli enti locali. Analisi dello stato dell'arte nei comuni toscani

(THE LOCAL AUTHORITIES’ SOCIAL REPORTING. AN ANALYSIS OF THE STATE OF ART IN TUSCAN MUNICI- PALITIES). Only at the beginning of the third millennium social reporting spread in many sectors of public administrations and particularly in local authorities. In recent years, there has been a progressive development of social reporting practices in terms of documents standardization, with specific applications for local authorities. Ten years after the practice development the paper evalu- ates, by using the case analysis, the effective diffusion of social reporting and its level of development in local authorities. Result is an interesting overview with widespread social reporting, but at the same time, with significant deficiencies in systematic reporting. In other words, social reporting in particular attracts the interest of the public council who considers it a good tool for social communica- tion but that does not invest adequately on technical aspects.