This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Con- sidering the most recent literature on the matter, the dilemma between a non monetary, multi variable conception and a monetary, one variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is ex- plored. The main result from this first survey is the existence of a ‘chain’ from the highest con- ception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this first approach, some provisional normative clauses are then deduced, in a ‘problem setting attitude’ to be tested by means of further research on the topic, exploring other literature and building a new general paradigm to finally provide a commonly shared measure for social value.
|Numero di pagine||11|
|Rivista||CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT|
|Stato di pubblicazione||Published - 2018|
All Science Journal Classification (ASJC) codes
- Strategy and Management
- Management, Monitoring, Policy and Law