Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement
Author
Abstract
Suggested Citation
DOI: 10.1007/s10551-022-05158-2
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Gilbert, Dirk Ulrich & Rasche, Andreas, 2007. "Discourse Ethics and Social Accountability: The Ethics of SA 8000," Business Ethics Quarterly, Cambridge University Press, vol. 17(2), pages 187-216, April.
- Zahra, Shaker A. & Gedajlovic, Eric & Neubaum, Donald O. & Shulman, Joel M., 2009. "A typology of social entrepreneurs: Motives, search processes and ethical challenges," Journal of Business Venturing, Elsevier, vol. 24(5), pages 519-532, September.
- Josef Baumüller & Michaela-Maria Schaffhauser-Linzatti, 2018. "In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU [Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspf," Sustainability Nexus Forum, Springer, vol. 26(1), pages 101-111, December.
- Warren Maroun, 2018. "Modifying assurance practices to meet the needs of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 400-427, February.
- Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
- Cooper, Christine & Graham, Cameron & Himick, Darlene, 2016. "Social impact bonds: The securitization of the homeless," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 63-82.
- Ross Millar & Kelly Hall, 2013. "Social Return on Investment (SROI) and Performance Measurement," Public Management Review, Taylor & Francis Journals, vol. 15(6), pages 923-941, September.
- Alex Nicholls, 2018. "A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 9(2), pages 132-153, May.
- Jill Brown & William Forster, 2013. "CSR and Stakeholder Theory: A Tale of Adam Smith," Journal of Business Ethics, Springer, vol. 112(2), pages 301-312, January.
- Anna Höchstädter & Barbara Scheck, 2015. "What’s in a Name: An Analysis of Impact Investing Understandings by Academics and Practitioners," Journal of Business Ethics, Springer, vol. 132(2), pages 449-475, December.
- Domènec Melé & Jaume Armengou, 2016. "Moral Legitimacy in Controversial Projects and Its Relationship with Social License to Operate: A Case Study," Journal of Business Ethics, Springer, vol. 136(4), pages 729-742, July.
- Irene Eleonora Lisi, 2018. "Determinants and Performance Effects of Social Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 152(1), pages 225-251, September.
- Craig Michael Deegan, 2019. "Legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2307-2329, July.
- Nino Antadze & Frances R. Westley, 2012. "Impact Metrics for Social Innovation: Barriers or Bridges to Radical Change?," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 3(2), pages 133-150, October.
- Sen, Amaryta, 1999. "On Ethics and Economics," OUP Catalogue, Oxford University Press, number 9780195627619.
- Dustin J. Bluhm & Wendy Harman & Thomas W. Lee & Terence R. Mitchell, 2011. "Qualitative Research in Management: A Decade of Progress," Journal of Management Studies, Wiley Blackwell, vol. 48(8), pages 1866-1891, December.
- Jaana Woiceshyn, 2011. "A Model for Ethical Decision Making in Business: Reasoning, Intuition, and Rational Moral Principles," Journal of Business Ethics, Springer, vol. 104(3), pages 311-323, December.
- Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
- Colin Higgins & Wendy Stubbs & Markus Milne, 2018. "Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field," Journal of Business Ethics, Springer, vol. 147(2), pages 309-326, January.
- Molecke, Greg & Pinkse, Jonatan, 2017. "Accountability for social impact: A bricolage perspective on impact measurement in social enterprises," Journal of Business Venturing, Elsevier, vol. 32(5), pages 550-568.
- Jarrod Ormiston & Kylie Charlton & M. Scott Donald & Richard G. Seymour, 2015. "Overcoming the Challenges of Impact Investing: Insights from Leading Investors," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 6(3), pages 352-378, November.
- Norbert Taubken & Tim Y. Feld, 2018. "Impact measurement and the concept of materiality—new requirements and approaches for materiality assessments," Sustainability Nexus Forum, Springer, vol. 26(1), pages 87-100, December.
- Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
- Edward T. Jackson, 2013. "Evaluating social impact bonds: questions, challenges, innovations, and possibilities in measuring outcomes in impact investing," Community Development, Taylor & Francis Journals, vol. 44(5), pages 608-616, December.
- Anirudh Agrawal & Kai Hockerts, 2019. "Impact Investing Strategy: Managing Conflicts between Impact Investor and Investee Social Enterprise," Sustainability, MDPI, vol. 11(15), pages 1-21, July.
- Hans Rawhouser & Michael Cummings & Scott L. Newbert, 2019. "Social Impact Measurement: Current Approaches and Future Directions for Social Entrepreneurship Research," Entrepreneurship Theory and Practice, , vol. 43(1), pages 82-115, January.
- Garry D. Carnegie, 2019. "AAAJ, thematic special issues and research innovation: revisiting the next decade," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2193-2210, November.
- Huaiyong Wang & Guangli Lu & Yongfang Liu, 2017. "Ethical Leadership and Loyalty to Supervisor in China: The Roles of Interactional Justice and Collectivistic Orientation," Journal of Business Ethics, Springer, vol. 146(3), pages 529-543, December.
- Antony Bugg-Levine & John Goldstein, 2009. "Impact investing: harnessing capital markets to solve problems at scale," Community Development Innovation Review, Federal Reserve Bank of San Francisco, issue 2, pages 30-41.
- Samir Shrivastava & Robert Jones & Christopher Selvarajah & Bernadine Gramberg, 2016. "Organisational Justice: A Senian Perspective," Journal of Business Ethics, Springer, vol. 135(1), pages 99-116, April.
- Othmar M. Lehner & Theresia Harrer & Madeleine Quast, 2019. "Building institutional legitimacy in impact investing," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 20(4), pages 416-438, June.
- Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
- Nicholls, Alex, 2009. "'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 755-769, August.
- Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
- Green, Wendy J. & Cheng, Mandy M., 2019. "Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 1-14.
- David Wood & Ben Thornley & Katie Grace, 2013. "Institutional impact investing: practice and policy," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 3(2), pages 75-94, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Nadia von Jacobi & Enrica Chiappero‐Martinetti & Lara Maestripieri & Toa Giroletti, 2024. "Creating social value by empowering people: a social innovation perspective," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(2), pages 413-439, June.
- Annebeth Roor & Karen Maas, 2024. "Do impact investors live up to their promise? A systematic literature review on (im)proving investments' impacts," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3707-3732, May.
- Kai Hockerts & Lisa Hehenberger & Stefan Schaltegger & Vanina Farber, 2022. "Defining and Conceptualizing Impact Investing: Attractive Nuisance or Catalyst?," Journal of Business Ethics, Springer, vol. 179(4), pages 937-950, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Guillaume Dumont, 2024. "Evaluating the Credibility of Entrepreneurs’ Impact Promises in Early-Stage Impact Investing," Entrepreneurship Theory and Practice, , vol. 48(6), pages 1525-1555, November.
- Kirsten Andersen & Rebecca Tekula, 2022. "Value, Values, and Valuation: The Marketization of Charitable Foundation Impact Investing," Journal of Business Ethics, Springer, vol. 179(4), pages 1033-1052, September.
- Viviani, Jean-Laurent & Maurel, Carole, 2019.
"Performance of impact investing: A value creation approach,"
Research in International Business and Finance, Elsevier, vol. 47(C), pages 31-39.
- Jean-Laurent Viviani & Carole Maurel, 2019. "Performance of impact investing: A value creation approach," Post-Print halshs-01717992, HAL.
- Singaram, Raja & Radu-Lefebvre, Miruna & Gartner, William B., 2023. "Gordian knot uncut: Understanding the problem of founder exit in social ventures," Journal of Business Venturing Insights, Elsevier, vol. 19(C).
- Janni Grouleff Nielsen & Rainer Lueg & Dennis van Liempd, 2019. "Managing Multiple Logics: The Role of Performance Measurement Systems in Social Enterprises," Sustainability, MDPI, vol. 11(8), pages 1-23, April.
- Deike Schlütter & Lena Schätzlein & Rüdiger Hahn & Carolin Waldner, 2024. "Missing the Impact in Impact Investing Research – A Systematic Review and Critical Reflection of the Literature," Journal of Management Studies, Wiley Blackwell, vol. 61(6), pages 2694-2718, September.
- Akhtaruzzaman, Md & Banerjee, Ameet Kumar & Le, Van & Moussa, Faten, 2024. "Hedging precious metals with impact investing," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 651-664.
- Irene Bengo & Alice Borrello & Veronica Chiodo, 2021. "Preserving the Integrity of Social Impact Investing: Towards a Distinctive Implementation Strategy," Sustainability, MDPI, vol. 13(5), pages 1-19, March.
- Jérémy Lévêque & Kevin Levillain & Blanche Segrestin, 2018. "Réalisation de l'impact ou génération d’alternatives ? Une étude des méthodes d'évaluation de l'investissement à impact," Post-Print hal-01897420, HAL.
- Mario La Torre & Helen Chiappini (ed.), 2020. "Contemporary Issues in Sustainable Finance," Palgrave Studies in Impact Finance, Palgrave Macmillan, number 978-3-030-40248-8, February.
- Anirudh Agrawal & Kai Hockerts, 2019. "Impact Investing Strategy: Managing Conflicts between Impact Investor and Investee Social Enterprise," Sustainability, MDPI, vol. 11(15), pages 1-21, July.
- Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
- Nachyła, Pola & Justo, Rachida, 2024. "How do impact investors leverage non-financial strategies to create value? An impact-oriented value framework," Journal of Business Venturing Insights, Elsevier, vol. 21(C).
- Laura Toschi & Elisa Ughetto & Andrea Fronzetti Colladon, 2023. "The identity of social impact venture capitalists: exploring social linguistic positioning and linguistic distinctiveness through text mining," Small Business Economics, Springer, vol. 60(3), pages 1249-1280, March.
- Molecke, Greg & Pinkse, Jonatan, 2017. "Accountability for social impact: A bricolage perspective on impact measurement in social enterprises," Journal of Business Venturing, Elsevier, vol. 32(5), pages 550-568.
- Annebeth Roor & Karen Maas, 2024. "Do impact investors live up to their promise? A systematic literature review on (im)proving investments' impacts," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3707-3732, May.
- Pradeep Kumar Hota, 2023. "Tracing the Intellectual Evolution of Social Entrepreneurship Research: Past Advances, Current Trends, and Future Directions," Journal of Business Ethics, Springer, vol. 182(3), pages 637-659, January.
- Driss El Kadiri Boutchich, 2023. "Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 169(1), pages 209-234, September.
- Clarkin John E. & L. Cangioni Carole, 2016. "Impact Investing: A Primer and Review of the Literature," Entrepreneurship Research Journal, De Gruyter, vol. 6(2), pages 135-173, April.
- Adélie Ranville & Marcos Barros, 2022. "Towards Normative Theories of Social Entrepreneurship. A Review of the Top Publications of the Field," Journal of Business Ethics, Springer, vol. 180(2), pages 407-438, October.
More about this item
Keywords
Impact investing; Impact measurement; Materiality; Senian justice;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:179:y:2022:i:4:d:10.1007_s10551-022-05158-2. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.