Social and environmental performance and Social Disclosure in Italian local banks

The Social Disclosure (Sd), in general, expressed through corporate social reporting 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 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 Sd by measuring the degree of conformity of social reports of a sample of 57 Italian Bcc to the reference standard ABI and, on the other hand, test the relationship between economic and social-environmental performance and the intensity of Sd