The Sustainable Development Goals: A Tipping Point for Impact Measurement?
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.
Cabaj, M., & Weaver, L. (2016). Collective impact 3.0: An evolving framework for community change. Waterloo, ON: Tamarack Institute. URL: http://www.unitedwayglv.org/UnitedWay/media/PDFs/Collective_Impact_3-0_FINAL_PDF.pdf [November 10, 2019].
Collective Impact Forum (2014). What is collective impact. URL: https://www.collectiveimpactforum.org/what-collective-impact [November 19, 2019].
Common Approach. (2019). Unlocking social change through a common approach to impact measurement. Ottawa,ON: Carleton University. URL: https://sprott.carleton.ca/2019/unlocking-social-change-through-a-common-approach-to-impact-measurement/ [November 10, 2019].
Global Affairs Canada. (2018). Canada’s implementation of the 2030 agenda for sustainable development. Ottawa,ON: Global Affairs Canada. URL: https://sustainabledevelopment.un.org/content/documents/20312Canada_ENGLISH_18122_Canadas_Voluntary_National_ReviewENv7.pdf [November 11, 2019].
Global Reporting Initiative. (2013). G4 Sustainability reporting guidelines implementation model. Amsterdam, NL:Global Reporting Institute. URL: https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf [November 11, 2019].
Government of Canada. (2019a). Towards Canada’s 2030 agenda national strategy: Interim document. Sustainable development goals. Ottawa, ON: Government of Canada. URL: https://www.canada.ca/content/dam/esdc-edsc/documents/programs/agenda-2030/7781_EmploymentSocialDevelopment_2030-ENv5.pdf [November 10, 2019].
Government of Canada (2019b). Sustainable development goals data hub. Ottawa, ON: Government of Canada.URL: https://www144.statcan.gc.ca/sdg-odd/index-eng.htm [November 10, 2019].
Mook, L. (2014). An integrated social accounting model for nonprofit organizations. Advances in Public Interest Accounting, 17, 197–221.
Mook, L., Maiorano, J., Ryan, S., Armstrong, A., & Quarter, J. (2015). Turning social return on investment on its head:The stakeholder impact statement. Nonprofit Management and Leadership, 26(2), 229–246.
MSCI. (2016). MSCI ESG sustainable impact metrics. URL: https://www.msci.com/documents/1296102/1636401/ESG_ImpactMetrics-2016.pdf/0902a64f-af8d-4296-beaa-d105b7d74dc3 [November 11, 2019].
Nicholls, J., Lawlor, E., Neitzert, E., & Goodspeed, T. (2012). A guide to social return on investment (2nd ed.). URL:http://www.socialvalueuk.org/app/uploads/2016/03/The%20Guide%20to%20Social%20Return%20on%20Investment%202015.pdf [November 11, 2019].
Ruff, K. (2013). The role of intermediaries in social accounting: Insights from effective transparency systems. In L. Mook (Ed.), Accounting for social value (pp. 230–248). Toronto, ON: University of Toronto Press.
Ruff, K., & Olsen, S. (2016). The next frontier in social impact measurement isn’t measurement at all. Stanford Social Innovation Review. URL: https://ssir.org/articles/entry/next_frontier_in_social_impact_measurement [November 10, 2019].
Social Value UK. (2019). What are the principles of social value? Liverpool, UK: Social Value UK. URL: http://www.socialvalueuk.org/what-is-social-value/the-principles-of-social-value/ [November 11, 2019].
Sustainability Accounting Standards Board. (2018). SASB materiality map. San Francisco, CA: Sustainability Accounting Standards Board (SASB). URL: from https://materiality.sasb.org/ [November 11, 2019].
United Nations. (n.d.). Sustainable development goals. New York, NY: United Nations. URL: https://sustainabledevelopment.un.org/sdgs [November 7, 2019].
Waits, M.J., Campbell, H.E., Gau, R., Jacobs, E., Rex, T., & Hess, R.K. (2006). Why some schools with Latino childrenbeat the odds … and others don’t. Phoenix, AZ: Morrison Institute for Public Policy and Arizona State University.URL: https://files.eric.ed.gov/fulltext/ED499748.pdf [November 11, 2019].
Submission of an original manuscript to the Canadian Journal of Nonprofit and Social Economy Research / Revue canadienne de recherche sur les OSBL et l'économie sociale [thereafter ANSERJ] will be taken to mean that it represents original work not previously published, that it is not being considered elsewhere for publication; that the author is willing to assign copyright to the journal as per a contract that will be sent to the author just prior to publication and, if accepted for publication, it will be published in print and online and it will not be published elsewhere in the same form, for commercial purposes, in any language, without the consent of the publisher.
The journal takes the stance that the publication of scholarly research is meant to disseminate knowledge and, in a not-for-profit regime, benefits neither publisher nor author financially. It sees itself as having an obligation to its authors and to society to make content available online now that the technology allows for such a possibility. In keeping with this principle, the journal will published all of its issues online.
Authors who publish in the ANSERJ agree to release their articles under the Creative Commons Attribution-Noncommercial-No Derivative Works 2.5 Canada Licence. This licence allows anyone to copy and distribute the article for non-commercial purposes provided that appropriate attribution is given. For details of the rights an author grants users of their work, please see the licence summary and the full licence.