Title: The process of social accounting and reporting at University of Torino: main challenges and managerial implications

Authors: Laura Corazza

Addresses: Department of Management, University of Turin, Corso Unione Sovietica 218 bis, 10134, Torino, Italy

Abstract: The process of social accounting and reporting performed by universities is a voluntary mechanism through which academic institutions could freely communicate the fulfilment of their social responsibilities to the open public. Universities can inherit from more than 20-year experience of companies on how to manage and implement a social accounting and reporting process, even though the peculiar academic environment highlights uncommon challenges and issues. The case of University of Torino, a six-century HEI will be presented and discussed adopting a descriptive case study. The aim of the paper is to narrate how and why a HEI should embed university social responsibilities to social reporting processes.

Keywords: university social responsibilities; social accounting and reporting; Global Reporting Initiative; GRI; high education institutions; HEIs; intellectual capital; legitimisation in universities; sustainability reporting in universities.

DOI: 10.1504/WREMSD.2018.089073

World Review of Entrepreneurship, Management and Sustainable Development, 2018 Vol.14 No.1/2, pp.171 - 186

Received: 07 Mar 2016
Accepted: 28 Jun 2016
Published online: 05 Jan 2018 *

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