The Rubik’s cube of social accountability : An institutional analysis of the standardization of Italian(ized) social reporting guidelines

Purpose – The purpose of this paper is to provide an analysis of the convergence of the social reporting guidelines available in Italy. Design/methodology/approach – The research is based on a documentary analysis of four selected social reporting guidelines provided by Italian institutions or translated in Italian. Findings – The results of the analysis point out that it is possible to identify an isomorphic convergence among the guidelines, though differences remain relevant and express peculiar institutional expectations on the behaviours of different typologies of organizations. Research limitations/implications – The study is limited to Italian social reporting guidelines; however, it provides a methodology which could be applied in different contexts. Practical implications – This study identifies the leading and primary issues in social reporting practices across different sectorial and methodological schemes. Social implications – The convergence of social reporting guidelines has a twofold implication: on one hand, social accountability is plastic issue, adaptable to different organization sectors and typologies; on the other, a common codification and commodification of social accountability is emerging. Originality/value – The article proposes a cross-sectorial analysis of social reporting methodologies, to identify analogies, differences and trends of institutionalization and standardization of this process.