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© 2016

Social Accounting for Sustainability

Monetizing the Social Value

Book

Part of the SpringerBriefs in Business book series (BRIEFSBUSINESS)

Table of contents

  1. Front Matter
    Pages i-viii
  2. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 1-3
  3. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 5-10
  4. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 11-13
  5. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 15-26
  6. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 27-35
  7. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 37-51
  8. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 53-67
  9. José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi
    Pages 69-71
  10. Back Matter
    Pages 73-75

About this book

Introduction

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.

Keywords

Accounting Corporate Social Responsibility Integrated Value Metrics of Value Shared Value Stakeholder Management

Authors and affiliations

  1. 1.ECRI Ethics in Finance & Social ValueDeusto Business SchoolBilbaoSpain
  2. 2.ECRI Ethics in Finance & Social ValueUniversity of the Basque Country (UPV/EHU)BilbaoSpain
  3. 3.ECRI Ethics in Finance & Social ValueUniversity of the Basque Country (UPV/EHU)BilbaoSpain

Bibliographic information

  • Book Title Social Accounting for Sustainability
  • Book Subtitle Monetizing the Social Value
  • Authors José Luis Retolaza
    Leire San-José
    Maite Ruíz-Roqueñi
  • Series Title SpringerBriefs in Business
  • Series Abbreviated Title SpringerBriefs in Business
  • DOI https://doi.org/10.1007/978-3-319-13377-5
  • Copyright Information The Author(s) 2016
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management Business and Management (R0)
  • Softcover ISBN 978-3-319-13376-8
  • eBook ISBN 978-3-319-13377-5
  • Series ISSN 2191-5482
  • Series E-ISSN 2191-5490
  • Edition Number 1
  • Number of Pages VIII, 75
  • Number of Illustrations 0 b/w illustrations, 23 illustrations in colour
  • Topics Business Ethics
    Accounting/Auditing
    Ethics
    IT in Business
  • Buy this book on publisher's site
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