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2015 | OriginalPaper | Buchkapitel

16. Social Management Accounting: Development of an Integrative Framework for Environmental and Social Costing

verfasst von : Prof. Dr. Thomas Heupel

Erschienen in: New Perspectives on Corporate Social Responsibility

Verlag: Springer Fachmedien Wiesbaden

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Abstract

“You can’t improve what you can’t measure”—To gain a better performance in corporate social responsibility (CSR) it is very important to measure developments and gain detailed cost information. Management must generate a database for the planning and efficient implementation of social tasks and schemes. Accordingly, sustainability orientated management accounting instruments have been continually developed over the last 40 years. As a result, from financial ratios and early types of social-balancing to key performance indicators and integrated performance measurement systems, widespread development in the field of environmental and social cost accounting can be observed. Various concepts of ecological cost accounting were initially developed which were subsequently implemented in the scientific, political or operational sectors. Within the context of the 40 years of this evolutionary development, a recent turn in cost accounting towards a greater consideration of social costs can now be detected. Accordingly, a factor that had previously been ignored now becomes accessible to cost accounting.

To examine these phenomena, this chapter provides a chronological overview of several environmental cost and management concepts. It additionally reconstructs the differentiation and diffusion of environmental and social costs terms and ultimately suggests a new framework for sustainability-orientated costs. This conceptualisation, which is the missing link proposed in the chapter, is designed to enable management to plan and control CSR activities more efficiently. In addition, it demonstrates win-win solutions between social benefits and economic opportunities.

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Vorheriges Kapitel Corporate Social Responsibility (CSR) Reporting—Administrative Burden or Competitive Advantage?

Nächstes Kapitel Socially Responsible Supply Chain Management for a Competitive Advantage

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Titel: Social Management Accounting: Development of an Integrative Framework for Environmental and Social Costing
verfasst von: Prof. Dr. Thomas Heupel
Verlag: Springer Fachmedien Wiesbaden
Buch: New Perspectives on Corporate Social Responsibility
Print ISBN: 978-3-658-06793-9

Electronic ISBN: 978-3-658-06794-6

Copyright-Jahr: 2015
DOI: https://doi.org/10.1007/978-3-658-06794-6_16

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