E-Book, Englisch, 77 Seiten, eBook
Reihe: SpringerBriefs in Business
Retolaza / San-José / Ruíz-Roqueñi Social Accounting for Sustainability
1. Auflage 2016
ISBN: 978-3-319-13377-5
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark
Monetizing the Social Value
E-Book, Englisch, 77 Seiten, eBook
Reihe: SpringerBriefs in Business
ISBN: 978-3-319-13377-5
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark
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.
Zielgruppe
Professional/practitioner
Autoren/Hrsg.
Weitere Infos & Material
1;Acknowledgments;6
2;Contents;7
3;1 Introduction;9
3.1;References;10
4;2 Background: Social Role of Companies and Success Indicators;12
4.1;Abstract;12
4.2;References;15
5;3 Main Problem in Displaying the Social Value Generated by Organizations;18
5.1;Abstract;18
5.2;References;20
6;4 Methodological Proposals;21
6.1;Abstract;21
6.2;4.1 Action Research;22
6.3;4.2 Stakeholder Theory;23
6.4;4.3 Phenomenological View;26
6.5;4.4 Fuzzy Logic;28
6.6;References;31
7;5 Literature Review: Previous Methodologies;33
7.1;Abstract;33
7.2;References;41
8;6 Polyhedral Model: Social Value Model for Stakeholders;42
8.1;Abstract;42
8.2;6.1 Economic Value with Social Impact;49
8.3;6.2 Socio-economic Return;51
8.4;6.3 Specific Social Value;52
8.4.1;6.3.1 Variables Involved;53
8.5;References;55
9;7 Process Model Analysis and Calculation: Spoly;57
9.1;Abstract;57
9.2;7.1 Establishing Teams and Calendars;58
9.3;7.2 Identifying Stakeholder Groups;59
9.4;7.3 Identifying Value Variables;61
9.5;7.4 Identifying and Monetizing Outcomes;63
9.6;7.5 Calculation and Viewing of Value;69
10;8 Conclusions;72
10.1;Abstract;72
10.2;References;74
11;Annex I;75
