摘要:The subject of this paper is the introduction of accountability into political parties by way of a social budget. Inthe context of accountability, the practice of social reporting in the public sector has spread in Italy over thepast decade. This has been accomplished by the use of instruments designed to engage stakeholders ingovernment activities as well as by attempts to satisfy stakeholder needs by creating value for the entirecommunity. In this context, corporate social reporting by political parties is a phenomenon that is stillexperimental in nature and not yet widespread. Even contemporary political parties cannot shirk theresponsibility inherent to all public institutions to report on achievements by reconciling a business approachwith the provisions, regulations and directives that govern daily political activity
关键词:political parties; accountability; management; social budget