Ricerc@Sapienza

Stakeholder engagement and dialogue have a central role in defining the relations between organisations and their internal and external interlocutors. Drawing upon the analysis of dialogic motifs, power–conflict dynamics and sociopolitical perspectives, and based on a set of interviews with the stakeholders of a consumer-owned cooperative, the research explores the dialogic potential of stakeholder engagement.

Purpose of the paper: This study analyses the implementation and integration of an accounting instrument for employee health and safety. It discusses whether and how the device and related financial information support employee health and safety decision making.

The interest concerning accounting for employee health and safety (H&S) is relatively recent (Jallon et al. 2011). The aim is ‘to improve employees’ workability as well as the health of the organization’ (Johanson et al. 2007, p. 24) and to provide information on employees’ health, so that appropriate actions can be taken, and the interplay between employee well-being and organization’s targets can be

The growing interest in the financial, social and environmental sustainability of all organizations as a whole, as well as the growing sentiment for their responsibility towards the community, lead organizations to face the challenge of evaluating and communicating their non-financial performance through the social accounting. The issue assumes a peculiar meaning within social enterprises (SEs) aimed at pursuing the general interest.