Social Accounting for Sustainability

1. Front Matter

   Pages i-viii

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2. Introduction

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 1-3

3. Background: Social Role of Companies and Success Indicators

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 5-10

4. Main Problem in Displaying the Social Value Generated by Organizations

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 11-13

5. Methodological Proposals

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 15-26

6. Literature Review: Previous Methodologies

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 27-35

7. Polyhedral Model: Social Value Model for Stakeholders

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 37-51

8. Process Model Analysis and Calculation: Spoly

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 53-67

9. Conclusions

   • José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi

   Pages 69-71

10. Back Matter

    Pages 73-75

    PDF

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.

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

• ECRI Ethics in Finance & Social Value, Deusto Business School, Bilbao, Spain

  José Luis Retolaza

• ECRI Ethics in Finance & Social Value, University of the Basque Country (UPV/EHU), Bilbao, Spain

  Leire San-José, Maite Ruíz-Roqueñi

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