Management systems and accountability in ethical-oriented entities.

In some entities, in order to assure a systematic government coherent with values and guidelines, the traditional and main economic control systems is integrated with ethical-social, environmental and quality management systems. This process of integration guarantees the definition and the analysis of the global (economic, social, environmental) performances both inside the organization than outside when specific accountability instruments are used. The present work aims to deepen the relationship between the management instruments for quality, environment and ethical-social aspects, and the correspondents “accountability systems”. An analysis has been conducted on a sample of all Italian companies with certified environmental and social management systems (defined as “ethical-oriented entities”). It showed that not only big entities use accountability instruments and that the number of reporting instruments is higher for “ethical-oriented organisations”.