Vol. 2 No. 01 (2021)
Articoli

Amateur sports organizations’ social responsibility and social balance in the light of the Third sector code and the Ministerial decree of 4 July 2019

Maurizio Marano
Professore associato di Economia Aziendale nell’Università di Bologna

Published 2021-07-22

Keywords

  • Associazioni sportive dilettantistiche, Responsabilità sociale, Bilancio sociale, Riforma del terzo settore, Accountability

How to Cite

Marano, Maurizio. 2021. “Amateur Sports organizations’ Social Responsibility and Social Balance in the Light of the Third Sector Code and the Ministerial Decree of 4 July 2019”. Diritto Dello Sport 2 (01). https://doi.org/10.30682/disp0201c.

Abstract

After having dealt with the reasons why the adoption of a social responsibility strategy is appropriate in amateur sports organizations and after having identified the main managerial tools to implement it, the article focuses on the guidelines for the preparation of third sector entities issued with the decree of the Minister of Labor and Social Policies of 4th July 2019. The analysis of the content of the decree leads to discussing the impact that social reporting on a mandatory or voluntary basis in compliance with the decree can exercise both on the organizational culture of the amateur sport sector and the performance of amateur sports associations.