Social Accounting for Sustainability Monetizing the Social Value

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

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José Luis Retolaza Leire San-Jose Maite Ruíz-Roqueñi

Social Accounting for Sustainability Monetizing the Social Value 123

SpringerBriefs in Business

More information about this series at http://www.springer.com/series/8860

José Luis Retolaza Leire San-Jose Maite Ruíz-Roqueñi •

Social Accounting for Sustainability Monetizing the Social Value

123

José Luis Retolaza Deusto Business School, ECRI Ethics in Finance & Social Value Bilbao Spain

Maite Ruíz-Roqueñi University of the Basque Country (UPV/EHU), ECRI Ethics in Finance & Social Value Bilbao Spain

Leire San-Jose University of the Basque Country (UPV/EHU), ECRI Ethics in Finance & Social Value Bilbao Spain

ISSN 2191-5482 SpringerBriefs in Business ISBN 978-3-319-13376-8 DOI 10.1007/978-3-319-13377-5

ISSN 2191-5490

(electronic)

ISBN 978-3-319-13377-5

(eBook)

Library of Congress Control Number: 2015949505 Springer Cham Heidelberg New York Dordrecht London © The Author(s) 2016 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper Springer International Publishing AG Switzerland is part of Springer Science+Business Media (www.springer.com)

Acknowledgments

The authors are grateful to Lantegi Batuak, Viviendas Municipales de Bilbao, Formació i Treball, Museo de la Mineria del País Vasco, Fundación Argia and Euskaltel for their insightful comments. We would like to thank Chris Pellow for English editing and his helpful comments, as well. Moreover, this book has been possible because of the great effort and the enthusiasm of the responsible of Springer editorial. This work is part of the research group ECRI Ethics in Finance and Social Value (GIU 12/58), and it is supported by UPV/EHU research project (UFI 11/51 IEAE) and FESIDE (BOPV 20.01.2014). We also want to thank Cistercian monastery of Cardeña Community and the Darden Business School, for providing, respectively, the environment in which much of the book was written and concluded.

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Contents

1 Introduction . . . . . . . . . . . . .