Skip to main content

Introduction

  • Chapter
  • First Online:
  • 1306 Accesses

Part of the book series: SpringerBriefs in Business ((BRIEFSBUSINESS))

Abstract

The University of the Basque Country and the University ofã Deusto have been working with other social actors for more than four years via the ECRI (Ethics in Finance and Social Value) Research Group on systematically modeling the monetizing of the social value generated and distributed by different organizations. The findings obtained are methodologically robust, and have enabled an integrated accounting model to be developed in which the social value and economic value generated by organizations for their stakeholders as a whole can be considered jointly (Blended Value).

This is a preview of subscription content, log in via an institution.

Buying options

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   54.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD   69.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

References

  • Freeman RE (1984) Strategic management: a stakeholder approach. Pitman, Boston

    Google Scholar 

  • Husserl E (1990) Ideas pertaining to a pure phenomenology and to a phenomenological philosophy: studies in the phenomenology of constitution. Springer

    Google Scholar 

  • Kaufmann A, Gil Aluja J (1986) Introducción de la teoría de los subconjuntos borrosos a la gestión de las empresas. Santiago de Compostela, Spain, Milladoiro

    Google Scholar 

  • Lewin K (1946) Action research and minority problems. J Soc Issues 2(4):34–46

    Article  Google Scholar 

  • Mishan Q (2007) Cost benefit analysis, 5th edn. Routledge, New York

    Google Scholar 

  • Mitnick BM (1994) Systematics and CSP: the theory and processes of normative referencing. Bus Soc 34:5–33

    Article  Google Scholar 

  • Mitnick BM (2000) Commitment, revelation, and the testaments of belief: the metrics of measurement of corporate social performance. Bus Soc 39(4):419–465

    Article  Google Scholar 

  • Mulgan G (2010) Measuring social value. Stanford Soc Innov Rev 8(3):38–43

    Google Scholar 

  • Olsen S, Galimidi B (2008) Catalog of approaches to impact measurement: assessing social impact in private ventures. The Rockefeller Foundation, New York

    Google Scholar 

  • Polkinghorne DE (1989) Phenomenological research methods. In: Valle RS, Halling S (eds) Existential-phenomenological perspectives in psychology: exploring the breadth of human experience. Plenum Press, New York

    Google Scholar 

  • Retolaza JL, San-Jose L (2011) Social economy and stakeholder theory, an integrative framework for socialization of the capitalism. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa 73:193–213

    Google Scholar 

  • Retolaza JL, San-Jose L, Ruiz-Roqueñi M (2014) Ontological stakeholder view: an innovative proposition. Glob Bus Rev 15(1):25–36

    Article  Google Scholar 

  • Retolaza JL, Ruiz-Roqueñi M, San-Jose L (2015) An innovation approach to stakeholder theory: application in Spanish transnational corporations. Revista Brasileira de Gestao de Negocios

    Google Scholar 

  • San-Jose L, Retolaza JL (2012) Participation of stakeholders in corporate governance: foundation ontological and methodological proposal. Universitas Psychol 11(2):619–628

    Google Scholar 

  • Tarde G (1902) Psichologie economique. Féliz Alcan, Paris

    Google Scholar 

  • Tuan M (2008) Measuring and/or estimating social value creation: insights into eight integrated cost approaches. (Working Paper 12/15/08). Bill and Melinda Gates Foundation University Press. Retrieved 16 April 2014 from https://docs.gatesfoundation.org/Documents/wwl-report-measuring-estimating-social-value-creation.pdf

  • Wood DJ (1991) Corporate social performance revisited. Acad Manage Rev 16(4):691–718

    Google Scholar 

  • Wood CJ, Leighton D (2010) Measuring social value the gap between policy and practice. Demos Press, London

    Google Scholar 

  • Zadeh LA (1965) Fuzzy sets. Inf Control 8:338–353

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to José Luis Retolaza .

Rights and permissions

Reprints and permissions

Copyright information

© 2016 The Author(s)

About this chapter

Cite this chapter

Retolaza, J.L., San-Jose, L., Ruíz-Roqueñi, M. (2016). Introduction. In: Social Accounting for Sustainability. SpringerBriefs in Business. Springer, Cham. https://doi.org/10.1007/978-3-319-13377-5_1

Download citation

Publish with us

Policies and ethics