The area of social reporting has undergone a transformation in recent years due to a growing need to represent both the social-economic value of public and private organisations and the intangible assets of private companies. Accordingly, this paper aims to analyse a number of conceptual social reporting frameworks from the perspective of public governance with a particular focus on universities. By identifying the best practices in both national and international contexts, we propose a new model based on the Austrian Intellectual Capital Report. Furthermore, we analyse the IES UNICAS model from the University of Cassino. This model focuses on socially responsible governance and is inspired by the Austrian report. The model is appropriate for analysing the aims, intellectual capital, performance processes and social-economical impacts of a given organisation.
The ICR in University: a case study
TREQUATTRINI, Raffaele;RUSSO, Giuseppe;
2012-01-01
Abstract
The area of social reporting has undergone a transformation in recent years due to a growing need to represent both the social-economic value of public and private organisations and the intangible assets of private companies. Accordingly, this paper aims to analyse a number of conceptual social reporting frameworks from the perspective of public governance with a particular focus on universities. By identifying the best practices in both national and international contexts, we propose a new model based on the Austrian Intellectual Capital Report. Furthermore, we analyse the IES UNICAS model from the University of Cassino. This model focuses on socially responsible governance and is inspired by the Austrian report. The model is appropriate for analysing the aims, intellectual capital, performance processes and social-economical impacts of a given organisation.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
