Social Accounting for Sustainability

Monetizing the Social Value

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

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

  • José Luis Retolaza
    • 1
  • Leire San-José
    • 2
  • Maite Ruíz-Roqueñi
    • 3
  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

  • 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
  • Print ISBN 978-3-319-13376-8
  • Online ISBN 978-3-319-13377-5
  • Series Print ISSN 2191-5482
  • Series Online ISSN 2191-5490
  • About this book
Industry Sectors
Chemical Manufacturing
Automotive
Consumer Packaged Goods
Pharma