**4. Ethics, responsibility and accountability: from the social report to the participatory report**

The dissemination of the Social Report tool starts from the awareness that reporting limited to the economic-financial aspects of management is no longer sufficient to adequately satisfy the information needs of the various stakeholders, especially, for example, in relation to circular economy issues [65] and the cultural economy. The link with the CSR models is inherent in the analyzes that take ethics, responsibility and above all accountability [66] as operational and managerial premises. In these paragraphs we want to reflect on these aspects and on the transition from the Social Report to the Participatory Report.
