Strategic Corporate Responsibility

Chapter 3

MEASURING FIRM’S SOCIAL DIMENSION DRIVERS AND PERFORMANCE

SUMMARY: 3.1. Firm’s accountability. – 3.1.1. Mandatory Non-Financial Disclosure. – 3.1.2. Non-Financial Disclosure in the European Union. – 3.2. Choosing the right measure. – 3.2.1. The purpose of the measurement process. – 3.2.2. The scale of the measurement process. – 3.3. Models and tools for social accounting. – 3.3.1. Value Added Statement (VAS). – 3.3.2. Costing Models (CM). – 3.3.3. Social Return on Investment – SROI. – 3.3.4. Social Balanced Scorecard (SBSC). – 3.3.5. Global Reporting Initiative (GRI) – Sustainability Reporting Standards. – 3.3.6. Integrated Reporting. – 3.3.7. Auditing and assurance of the social performance – AA1000. – 3.3.8. ISO14000. – 3.3.9. ...