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  • Book
  • © 2016

Social Accounting for Sustainability

Monetizing the Social Value

Authors:

  1. José Luis Retolaza

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

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  2. Leire San-José

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

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  3. Maite Ruíz-Roqueñi

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

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

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Table of contents (8 chapters)

  1. Front Matter

    Pages i-viii
    PDF

  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
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About this book

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.
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Keywords

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

  • 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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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

  • DOI: https://doi.org/10.1007/978-3-319-13377-5

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Author(s) 2016

  • Softcover ISBN: 978-3-319-13376-8Published: 27 October 2015

  • eBook ISBN: 978-3-319-13377-5Published: 16 October 2015

  • Series ISSN: 2191-5482

  • Series E-ISSN: 2191-5490

  • Edition Number: 1

  • Number of Pages: VIII, 75

  • Number of Illustrations: 23 illustrations in colour

  • Topics: Business Ethics, Accounting/Auditing, Ethics, IT in Business

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Access via your institution

Buy it now

eBook USD 49.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 64.99
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

Other ways to access

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