Abstract
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.
Lingua originale | English |
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pagine (da-a) | 113-123 |
Numero di pagine | 11 |
Rivista | CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT |
Volume | 25 |
Stato di pubblicazione | Published - 2018 |
All Science Journal Classification (ASJC) codes
- ???subjectarea.asjc.3300.3303???
- ???subjectarea.asjc.1400.1408???
- ???subjectarea.asjc.2300.2308???