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Strategic Corporate Responsibility: The Social Dimension of Firms [Kõva köide]

(University of Modena and Reggio Emilia, Italy)
  • Formaat: Hardback, 164 pages, kõrgus x laius: 234x156 mm, kaal: 416 g, 3 Tables, black and white; 18 Line drawings, black and white; 18 Illustrations, black and white
  • Sari: Routledge-Giappichelli Studies in Business and Management
  • Ilmumisaeg: 21-Jun-2018
  • Kirjastus: Routledge
  • ISBN-10: 1138313424
  • ISBN-13: 9781138313422
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  • Formaat: Hardback, 164 pages, kõrgus x laius: 234x156 mm, kaal: 416 g, 3 Tables, black and white; 18 Line drawings, black and white; 18 Illustrations, black and white
  • Sari: Routledge-Giappichelli Studies in Business and Management
  • Ilmumisaeg: 21-Jun-2018
  • Kirjastus: Routledge
  • ISBN-10: 1138313424
  • ISBN-13: 9781138313422

In her book, Dr Ulpiana Kocollari presents a unique contribution to the debate on Corporate Social Responsibility and Sustainability by clearly expressing how the configuration of a firm’s social dimension can help identify inclusive corporate governance models, define innovative management processes and reshape performance measurement systems for the evaluation and assessment of sustainable economic, social and environmental results.

Moving a step further, a firm’s social dimension is defined within the configuration of stakeholders – resources – rewards patterns intrinsic to their interactions with their environment and embedded in their business activities. Based on this approach, a framework is provided to guide firms in identifying management activities grounded in and suited to their prevalent patterns, in order to support current and future strategies and establish adequate measurement and communication tools for pursuing their mission.

The book contains original theoretical and empirical material and particular attention is paid to the principal social and environmental impact measurement models (i.e. Global Reporting Initiative, Social Return on Investments, Social Balanced Scorecard, etc.), analysing their main features in order to pinpoint their adequacy in assessing the social dimension and to tailor their use more closely to the specific patterns to which they refer. Finally, a detailed application of the analysis framework, which the author has identified is proposed for Innovative Start-Ups with a Social Goal and for Benefit Corporations, in order to detect the patterns embedded in their social dimension and their distinctive traits, which influence their management and measurement processes.

List of figures and tables
ix
Acknowledgments xi
Introduction xiii
1 The social dimension of firms
1.1 The firm's overall system
1(3)
1.2 Grounding relationships within the firm's overall system: Stakeholder Theory
4(5)
1.3 Definition and coordinates of the firm's social dimension
9(3)
1.4 The drivers of the firm's social dimension
12(14)
1.4.1 Corporate governance
13(6)
1.4.2 The role of communities, culture and values in the firm's management
19(5)
1.4.3 The role of market and competition in firms' management
24(2)
1.5 Representation of the firm's social dimension
26(3)
2 The social dimension in the firm's management
2.1 Corporate Social Responsibility in the firm's social dimension
29(6)
2.2 Operationalizing Corporate Social Strategy
35(1)
2.3 Communication within the firm's social dimension
36(4)
2.3.1 Non-financial disclosure
36(2)
2.3.2 CSR communication
38(2)
2.4 A theoretical framework for managing social and economic dimension patterns
40(7)
2.5 Managing the social dimension for innovation
47(6)
2.5.1 Managing social innovation through the firm's social dimension
49(4)
2.6 Crisis management through the lens of the social dimension framework
53(8)
2.6.1 Communicating crises to stakeholders
57(4)
3 Measuring Firm's Social Dimension drivers and performance
3.1 Firm's accountability
61(9)
3.1.1 Mandatory Non-Financial Disclosure
66(2)
3.1.2 Non-Financial Disclosure in the European Union
68(2)
3.2 Choosing the right measure
70(4)
3.2.1 The purpose of the measurement process
72(1)
3.2.2 The scale of the measurement process
73(1)
3.3 Models and tools for social accounting
74(17)
3.3.1 Value Added Statement (VAS)
74(2)
3.3.2 Costing Models (CM)
76(1)
3.3.3 Social Return on Investment -- SROI
77(1)
3.3.4 Social Balanced Scorecard (SBSC)
78(2)
3.3.5 Global Reporting Initiative (GRI) -- Sustainability Reporting Standards
80(5)
3.3.6 Integrated Reporting <IR>
85(2)
3.3.7 Auditing and assurance of the social performance -- AA1000
87(1)
3.3.8 ISO14000
88(1)
3.3.9 Social Accountability 8000 (SA8000)
89(2)
3.4 Social accounting process
91(14)
3.4.1 Account identification and data gathering
94(3)
3.4.2 Elaboration and evaluation of the data
97(3)
3.4.3 Reporting and auditing
100(2)
3.4.4 Management control
102(3)
4 Innovative Startups with a Social Goal (ISSG)
4.1 The social and economic dimensions in the case of Innovative Startups with a Social Goal
105(2)
4.2 Social and economic dimensions in Social Enterprises
107(9)
4.2.1 The development of Social Enterprises: different contexts, different paths
108(5)
4.2.2 Community -- culture -- rewards patterns in Social Entre-preneurship
113(3)
4.3 The Italian SE context -- Innovative Startups with a Social Goal (ISSG)
116(2)
4.4 The configuration of an ISSG's social and economic dimensions
118(2)
4.5 Models and tools for measuring the social dimensions of ISSG
120(3)
4.6 Conclusions
123(2)
5 Benefit Corporations
5.1 Benefit Corporations: an innovative configuration of firms' social and economic dimensions
125(4)
5.2 Italian Benefit Corporations
129(3)
5.3 The configuration of Benefit Corporations' social and economic dimensions
132(3)
5.4 The accountability of B Corps: the B Impact Assessment
135(8)
5.4.1 Economic and Social Impact
141(2)
5.5 Conclusions
143(2)
6 Final Considerations
145(4)
6.1 Final considerations
145(4)
References 149
Ulpiana Kocollari, PhD, is an Assistant Professor in Accounting and Management, at the Department of Economics and Management Marco Biagi, University of Modena and Reggio Emilia, Italy.