IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-031-72490-9_26.html
   My bibliography  Save this book chapter

Conceptualization and Challenges of Social Accounting in Global Supply Chains

Author

Listed:
  • Alberto Calle

    (University of Deusto)

  • José Luis Retolaza

    (University of Deusto)

  • Ricardo Aguado

    (University of Deusto)

  • Michele Schiavon

    (University of Padua)

Abstract

In the context of globalized value chains, the importance of social accounting has surged as a means to assess and manage the social and environmental impacts of business activities. This article explores the significance of social accounting within this context, beginning with the implications of globalization on business practices. It then discusses the role of the Sustainable Development Goals (SDGs) as a framework for addressing social and environmental challenges within these chains. The objective of this article is to identify key reasons why companies and their supply chains should adopt social accounting practices. Through literature analysis and conceptual exploration, this study identifies strategic advantages, including enhanced transparency, stakeholder engagement, and alignment with broader organizational goals, highlighting the imperative for businesses to integrate social accounting into their operations in an increasingly interconnected global landscape.

Suggested Citation

  • Alberto Calle & José Luis Retolaza & Ricardo Aguado & Michele Schiavon, 2025. "Conceptualization and Challenges of Social Accounting in Global Supply Chains," Springer Proceedings in Business and Economics,, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-72490-9_26
    DOI: 10.1007/978-3-031-72490-9_26
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    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:spr:prbchp:978-3-031-72490-9_26. 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.

    We have no bibliographic references for this item. You can help adding them by using 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.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.