Renato Civitillo. Adjunct Professor of Business Administration at Sannio University, he is also Research Fellow in Performance of Public organizations. He is ordinary member of GBS Association, Study Group for Social Report, Milan. He published for Springer, Inderscience, Giuffrè, Maggioli, FrancoAngeli. His main themes of study concern local government financial crises, performance of public organizations, nonprofit, accountability and social reporting of companies and public administrations.