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2011 | OriginalPaper | Buchkapitel

8. Social Impact Measurement: Classification of Methods

verfasst von : Karen Maas, Kellie Liket

Erschienen in: Environmental Management Accounting and Supply Chain Management

Verlag: Springer Netherlands

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Abstract

This paper analyses and categorises thirty contemporary social impact measurement methods. These methods have been developed in response to the changing needs for management information resulting from increased interest of corporations in socially responsible activities. The social impact measurement methods were found to differ on the following dimensions: purpose, time frame, orientation, length of time frame, perspective and approach. The main commonalities and differences between the methods are analysed and the characteristics of the methods are defined. The classification system developed in this chapter allows managers to navigate their way through the landscape of social impact methods. Moreover, the classification clearly illustrates the need for social impact methods that truly measure impact, take an output orientation and concentrate on longer-term effects. This chapter also discusses the lack of consensus in defining social impact. The paper concludes with a brief discussion on theoretical and practical implications.

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Vorheriges Kapitel Corporate Social Responsibility and Competitiveness – Empirical Results and Future Challenges

Nächstes Kapitel New Decision Method for Environmental Capital Investment

Nur mit Berechtigung zugänglich

The primary pursuit of corporations is to create value (Conner 1991). Value refers to the value created minus cost incurred. This implies that value can be either positive or negative. Value creation is a central concept in management and organisational literature (Lepak et al. 2007; Verwaal et al. 2009). However, what actually constitutes value is often left unaddressed in these theories (Maas and Boons 2010).

It must be emphasized that the focus here is on quantitative methods that are able to measure impact on society. In addition to these methods many qualitative methods exist, e.g. story telling, content analysis, and word counting. Guidelines, principles and standards such as GRI, AA1000, SA8000, ISO 26000, are not included in this list.

In Appendix 8.1, a short description of social impact measurement tools is provided.

When a method, for example, only takes intended impacts into account or makes use of predetermined indicators for impact measurement it is categorized as ‘partially’.

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Titel: Social Impact Measurement: Classification of Methods
verfasst von: Karen Maas
Kellie Liket
Verlag: Springer Netherlands
Buch: Environmental Management Accounting and Supply Chain Management
Print ISBN: 978-94-007-1389-5

Electronic ISBN: 978-94-007-1390-1

Copyright-Jahr: 2011
DOI: https://doi.org/10.1007/978-94-007-1390-1_8

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