Social Accounting for Sustainability (eBook)

Monetizing the Social Value

José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi (Autoren)

eBook Download: PDF

2015 | 1st ed. 2016
VIII, 75 Seiten
Springer International Publishing (Verlag)
978-3-319-13377-5 (ISBN)

Infos

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit analysis.

Inhalt

Acknowledgments 6
Contents 7
1 Introduction 9
References 10
2 Background: Social Role of Companies and Success Indicators 12
Abstract 12
References 15
3 Main Problem in Displaying the Social Value Generated by Organizations 18
Abstract 18
References 20
4 Methodological Proposals 21
Abstract 21
4.1 Action Research 22
4.2 Stakeholder Theory 23
4.3 Phenomenological View 26
4.4 Fuzzy Logic 28
References 31
5 Literature Review: Previous Methodologies 33
Abstract 33
References 41
6 Polyhedral Model: Social Value Model for Stakeholders 42
Abstract 42
6.1 Economic Value with Social Impact 49
6.2 Socio-economic Return 51
6.3 Specific Social Value 52
6.3.1 Variables Involved 53
References 55
7 Process Model Analysis and Calculation: Spoly 57
Abstract 57
7.1 Establishing Teams and Calendars 58
7.2 Identifying Stakeholder Groups 59
7.3 Identifying Value Variables 61
7.4 Identifying and Monetizing Outcomes 63
7.5 Calculation and Viewing of Value 69
8 Conclusions 72
Abstract 72
References 74
Annex I 75

Produkt-Details

• Erscheint lt. Verlag: 16.10.2015
• Reihe/Serie: SpringerBriefs in Business
• Reihe/Serie: SpringerBriefs in Business
• Zusatzinfo: VIII, 75 p. 23 illus. in color.
• Verlagsort: Cham
• Sprache: englisch
• Themenwelt: Geisteswissenschaften ► Philosophie ► Allgemeines / Lexika
• Themenwelt: Geisteswissenschaften ► Philosophie ► Ethik
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Wirtschaftsinformatik
• Schlagworte: Accounting • Corporate Social Responsibility • Integrated Value • Metrics of Value • Shared Value • Stakeholder Management
• ISBN-10: 3-319-13377-2 / 3319133772
• ISBN-13: 978-3-319-13377-5 / 9783319133775