Managing and measuring social impact through integrated thinking and reporting: the case of a European university. / Busco, Cristiano; Granà, Fabrizio; Achilli, Giulia.

Routledge Handbook of Integrated Reporting. ed. / Charl de Villiers. Routledge, 2020.

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    Accepted author manuscript, 1.18 MB, Word document

Abstract

Contemporary organizations face the critical need to identify valuable accounting and reporting practices that represent and communicate their impacts on the environment and on society. However, no widely accepted scientific approach to impact measurement exists, and the relationship between organizational impacts and the resources (capitals) used throughout the value creation process is unclear. This chapter illustrates the design of an impact assessment tool in a public organization. The chapter draws upon the experience of a European university to show the potential of combining Integrated Thinking and Reporting with two widely used impact assessment tools (the Social Return on Investment and the Total Impact Measurement Model) to better understand and assess organizations’ impacts according to the different capitals exploited to create value for stakeholders.
Original languageEnglish
Title of host publicationRoutledge Handbook of Integrated Reporting
EditorsCharl de Villiers
PublisherRoutledge
Chapter17
Publication statusAccepted/In press - 5 Jun 2020
This open access research output is licenced under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License.

ID: 38071070