|The Corporate Social Responsibility provides for several communication and presentation tools of a socio-economic statement, one for each type of enterprise, activities carried out and it is based on the variety of stakeholders involved in the activity of the company. For example, for what concerns public administrations – be they cities, provinces and regions- the tool of presentation of a more appropriate financial statement is the statement of mandate.
The statement of mandate is understood by the public board as the informative base tool for the presentation of the financial statement, to the several social interlocutors, of the objectives and the results of the action of the government during its legislature and in order to built a point of reference for the following mandate.
The absence of principals of reference nationwide, of straight forward instructions of the legislator regarding the Statement of Mandate has allowed the PA to choose fully its own form of presentation of a financial statement of mandate and to experience an innovative model in the Italian panorama of the public territorial administrations.
The document is destined to all the persons and groups of people of bearers of values, of needs, of interests, of expectations towards the local administration and constitutes the statement of the committee of the Council and more generally towards the citizens, the enterprises and the other public and private institutions of the community in reference.
Generally the presentation of the financial statement considers the period of legislature of 5 years and refers to all the areas of intervention of the PA. However it does not represent the punctual and analytical analysis of the interventions realised during the course of the mandate rather the principal results of the complex action of the board in consideration.
Based on these methodological choices for the representation of the results of the action of the government, the ambit of the presentation of a financial statement is articulated in three principal areas, closely adhering to the structure of the programming tools and definition of the objectives. These represent the evaluation of the operations of the board in the period of legislature according to the following prospectives: the new approach to the competent territorial government, the intervention on the needs and the territorial institution protagonist of the Statement of Mandate.
The statement of mandate is a non compulsory document of the presentation of a financial statement that allows, the board that runs it, to make its own citizens aware, in a clear and transparent way, of the modalities with which the local Administration has operated in the course of its mandate, giving the whole picture of the action carried out.
From this definition it is important to highlight two aspects:
1. the strategy of the tool: the statement of mandate allows to present the on-going situation on a certain date; so with this in mind, the administrations that follow and guide the board when it is their turn will have a confrontation term for the definition of the programmatic choices to put into being, that may be a continuation of those already in act (and made in the financial statement of Mandate) or may stray from them completely;
2. the freedom of wording: there is no regulation that disciplines the characteristics and the contents of the document. The most authoritative reference is represented by the Principals of social statement wording elaborated by the GBS that, though referring to another kind of document, delineates some useful criteria to be guided by.
To evaluate five years of the administration of a local board is an extremely complex operation, in which many factors fall within: the evolution of the socio-economic contest, the changes of regulations and the continuous transformations in technology decisively influence the planning of the actions and the actuation of the choices for a government and the development of a local community.
Edi Florian – Impresa Responsabile