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