Social accounting for sustainability : monetizing the social value

• 作者： Retolaza, Jose Luis, author.
• 其他作者：
  • San-Jose, Leire, author.
  • Ruiz-Roqueni, Maite., author.
  • SpringerLink (Online service)
• 其他題名：
  • SpringerBriefs in business.
• 出版： Cham : Springer International Publishing :Imprint: Springer
• 叢書名： SpringerBriefs in business,
• 主題： Sustainable development. , Sustainability--Social aspects. , Environmental sociology. , Business and Management. , Business Ethics. , Accounting/Auditing. , Ethics. , IT in Business.
• ISBN： 9783319133775 (electronic bk.) 、 9783319133768 (paper)
• FIND@SFXID: CGU
• 資料類型: 電子書
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• 摘要註: 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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