Purpose: Drawing on the phenomenological concepts of “empathy” and “communal emotions” developed by Edith Stein (1917, 1922), the purpose of this paper is to discuss the co-existence both of the legitimacy and accountability perspectives in voluntarily delivered social and environmental...

Purpose: The purpose of this paper is to explore the role of accountability in times of exception. The Italian government's account-giving practices are critically analysed with respect to the distinct modes in which duties of accountability are discharged for the exceptional measures taken...

Purpose: The purpose of this paper is to provide a theoretically informed analysis of social and environmental reporting (SER) evolution, i.e. how and why the SER evolved over time in a cooperative bank in Italy. Design/methodology/approach: The paper is based on a qualitative fieldwork case...

Purpose – This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this under-theorised issue. Moreover, the paper proposes the stakeholder-based approach as the most...

This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reports from Italian Cooperative Banks using different content analysis techniques to define stakeholder...