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Author Retolaza, José Luis, author.
Title Social accounting for sustainability : monetizing the social value / José Luis Retolaza, Leire San-Jose, Maite Ruíz-Roqueñi.
Imprint Cham : Springer, [2016]

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View online
Author Retolaza, José Luis, author.
Series Springer briefs in business.
SpringerBriefs in business.
Subject Sustainable development.
Sustainability -- Social aspects.
Environmental sociology.
Genre/Form Electronic books.
Electronic books.
Alt Name San-Jose, Leire, author.
Ruíz-Roqueñi, Maite, author.
Ohio Library and Information Network.
Description 1 online resource (viii, 75 pages).
Bibliography Note Includes bibliographical references.
Summary 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.
Contents Acknowledgments; Contents; 1 Introduction; References; 2 Background: Social Role of Companies and Success Indicators; Abstract; References; 3 Main Problem in Displaying the Social Value Generated by Organizations; Abstract; References; 4 Methodological Proposals; Abstract; 4.1 Action Research; 4.2 Stakeholder Theory; 4.3 Phenomenological View; 4.4 Fuzzy Logic; References; 5 Literature Review: Previous Methodologies; Abstract; References; 6 Polyhedral Model: Social Value Model for Stakeholders; Abstract; 6.1 Economic Value with Social Impact; 6.2 Socio-economic Return
6.3 Specific Social Value6.3.1 Variables Involved; References; 7 Process Model Analysis and Calculation: Spoly; Abstract; 7.1 Establishing Teams and Calendars; 7.2 Identifying Stakeholder Groups; 7.3 Identifying Value Variables; 7.4 Identifying and Monetizing Outcomes; 7.5 Calculation and Viewing of Value; 8 Conclusions; Abstract; References; Annex I
Access Available to OhioLINK libraries.
Note Vendor-supplied metadata.
ISBN 9783319133775 electronic bk.
3319133772 electronic bk.
OCLC # 925877172
Additional Format Original 9783319133768 3319133764 (OCoLC)898529345.