Performance socio-ambientale e Social Disclosure nelle bcc italiane

The Social Disclosure (SD), in general, expressed through the social budget can sometimes be reflected only in a series of fulfillment. In this perspective, the research aims to verify, with reference to Cooperative Credit Banks (BCC) in Italy, if the intensity of the SD is actually representative of the social responsibility. The objective of the work is twofold: on the one hand we wish to estimate the intensity of the SD by measuring the degree of conformity of social budgets of a sample of 57 Italian BCC to the reference standard ABI and, on the other hand, test the relationship between economic performance and social-environmental and the intensity of the SD.