Social Accounting for Sustainability: Monetizing the Social Value

By Leire San-Jose, Jose Luis Retolaza, Maite Ruiz-Roqueni

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.

• Format: Paperback
• Language: English
• ISBN: 3319133764
• ISBN13: 9783319133768
• Release Date: October 2015
• Publisher: Springer
• Length: 75 Pages
• Weight: 0.29 lbs.
• Dimensions: 0.2" x 6.1" x 9.2"