Social Accounting For Sustainability

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    Social Accounting for Sustainability
    Monetizing the Social Value
    By: José Luis Retolaza; Leire San-José; Maite Ruíz-Roqueñi
    Publisher:
    Springer
    Print ISBN: 9783319133768, 3319133764
    eText ISBN: 9783319133775, 3319133772
    Copyright year: 2016
    Format: PDF
    Available from $ 69.99 USD
    SKU 9783319133775
    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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