The Sustainable Development Goals: A Tipping Point for Impact Measurement?
Keywords:Social accounting, Sustainable development goals, Balanced scorecard, Performance management, Impact measurement / Comptabilité sociale, Objectifs de développement durable, Tableau de bord équilibré, Gestion de la performance, Mesure d’impact
This article proposes a holistic framework of integrated social accounting that could be adopted by all types of organizations in the social economy, as well as in other sectors. The impetus for this derives from the popularity of the sustainable development goals (SDGs) and the broadening of collective impact thinking. The article advances a model of integrated social accounting that brings together four dimensions: 1) resources/capitals, 2) value creation/destruction, 3) internal systems and processes, and 4) organizational learning, growth, and innovation. Organizations using this model focus on the implications of their activities through the lens of the SDGs, looking both internally and externally.
Cet article propose un cadre global de comptabilité sociale intégrée qui pourrait être adopté par les organisations de l’économie sociale, ainsi que dans d’autres secteurs. Cela découle de la popularité des objectifs de développement durable (ODD) et de l’élargissement de la réflexion collective en matière d’impact. L’article avance un modèle de comptabilité sociale intégrée qui regroupe quatre dimensions : 1) ressources / capitaux, 2) création / destruction de valeur, 3) systèmes et processus internes et 4) apprentissage organisationnel, croissance et innovation. Les organisations qui utilisent ce modèle se concentrent sur les implications de leurs activités dans l’optique des ODD, en cherchant à la fois en interne et en externe.
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