Nowadays we are facing a new phase of capitalism. Information that is beyond financial capital and able to provide a more comprehensive picture of the path to- wards better transparency and accountability is increasingly needed and requested. A remarkable body of evidence already exists on how large, listed companies are facing this change, but very little is known about the not-for-profit sector. This work aims to analyse if and how new forms of reporting, such as integrated reporting, can be adopted by not-for-profit organisations to illustrate their efforts towards an im- provement in their accountability processes. To this end, through an interventionist approach, the case of an Italian not-for-profit organisation operating in the collection and redistribution of food is examined. It emerges that, integrated reporting can rep- resent a valuable device that can be adopted also by the not-for-profit sector to im- prove its accountability. However, in order to be successfully implemented, some modifications have to be made in order to better encounter the specificities of these organisational settings.
Keywords: accountability, integrated reporting, not-for-profit
