"Profili di misurazione della sostenibilità ambientale e della responsabilità sociale nel bilancio dell’azienda pubblica: una proposta di sistematizzazione"

Inside the domestic model it is possible to observe a sort of neutrality between the accounting performances and those derived from environmental and social reporting, put into effect by the Public Administrations: the mentioned concept of neutrality is understood as meaning that the information in the traditional annual reports are not directly affected by the contents of the variable photographed in the environmental and social reporting. In an attempt to overcome this informative limit the paper try to assume a theoretical link between the two reporting models, characterized by a process of mutual exchange of the environmental and social information flows.