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Literature Review: Previous Methodologies

In: Social Accounting for Sustainability

Author

Listed:
  • José Luis Retolaza

    (Deusto Business School, ECRI Ethics in Finance & Social Value)

  • Leire San-Jose

    (University of the Basque Country (UPV/EHU), ECRI Ethics in Finance & Social Value)

  • Maite Ruíz-Roqueñi

    (University of the Basque Country (UPV/EHU), ECRI Ethics in Finance & Social Value)

Abstract

This chapter classifies and analyzes the main methods currently in use for quantifying the social value generated by organizations. As an aid in classification, they are grouped under five main headings: Impact Analysis, Assessment of externalities, Monetary Valuation, Management Improvements, and Rating Systems. An in-depth analysis is then conducted of the techniques of monetary valuation, and specifically of its common basis in the form of cost-benefit analysis. Two main groups are distinguished: one centered on the reduction of inputs and the other on the maximizing of outputs. In the latter a distinction is drawn between those that refer to past outputs (trading) and to future outputs (investment). Part two examines the differences between SROI as a method for analyzing return on investment and the synchronous methods of monetization of value. The essential difference is that the former operates on a set of years in which returns on investment take place and the latter focuses on the data for a past period, normally the financial year. An in-depth examination is also made of the limitations of using SROI to quantify social value generated in the past.

Suggested Citation

  • José Luis Retolaza & Leire San-Jose & Maite Ruíz-Roqueñi, 2016. "Literature Review: Previous Methodologies," SpringerBriefs in Business, in: Social Accounting for Sustainability, chapter 0, pages 27-35, Springer.
    • Handle: RePEc:spr:spbrcp:978-3-319-13377-5_5
    DOI: 10.1007/978-3-319-13377-5_5
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