Territory entities process to implement social and environmental accounting  and reporting: some drivers and actions in theory and praxis


This paper want  to respond to the research question: “What are the drivers that are capable of territory process implementation of social and environmental accounting and reporting, both in theory and in praxis?” The research design will involve a literature review of the new challenges that entities will face in the future and the emerging needs of a new paradigm that derives from enterprise culture innovation. Research methodology will involve research case and qualitative approach (SEAR).

Key-Words: Rendicontazione sociale

Tab. 2 – Mechanisms-Structures