Social and Environmental Communication in Private and Public Entities

Object of this article is the institutional external disclosure for every kind of concerns (not only businesses), including every kind of information that goes beyond the strict financial domain. The paper deals, specifically, with social disclosure, when the involved variables are of human and social nature, be them expressed in monetary terms or not, and with environmental disclosure, when the involved variables are of physical-natural nature. According to the most recent research developments, the theme of integrated disclosure is dealt with as well, in the two aforementioned dimensions, even with a normative proposal by the author. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a "generalistic" approach, according whom the common characters for every kind of entity will be exposed before, afterwards the variance between public and private "world", and, inside this last one, between no profit and for profit organizations. Another followed approach will be the historical reconstruction of the two main reports (respectively, "social" and "environmental") along the last decades, both read as a progressive answer to a demand for social/environmental disclosure by a social context, which enhances its sensitivity to these themes day by day.

Keywords: Social communication - environmental communication - private and public entities

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