Performance Management, Impact Measurement and the Sustainable Development Goals: The Fourth Wave of Integrated Social Accounting?


  • Laurie Mook Arizona State University



social accounting, sustainable development goals, balanced scorecard, performance management, impact measurement


Integrated social accounting places social and environmental performance alongside financial performance. This is in contrast to supplemental social accounting reports, which are separate from the financial reporting and often used as marketing and public relations devices. It is possible to identify different ‘waves’ of integrated social accounting, starting with the first wave in the 1970s, the second wave in the 1990s, and the third wave in the 2000s. Today, with the popularization of the United Nations Sustainable Development Goals 2030 agenda, we may be entering the fourth wave. The Sustainable Development Goals (SDGs) provide a common language and shared purpose for a multitude of actors, spanning networks, organizational types, and geographical levels. This article proposes an integrated social accounting model that focuses organizational attention on the internal and external impacts of their activities, through the lens of the SDGs.

La comptabilité sociale intégrée place la performance sociale et environnementale aux côtés de la performance financière. Cela contraste avec les rapports supplémentaires de comptabilité sociale, qui sont séparés des rapports financiers et souvent utilisés comme dispositifs de marketing et de relations publiques. Il est possible d’identifier différentes «vagues» de comptabilité sociale intégrée, à commencer par la première vague des années 1970, la deuxième vague des années 1990 et la troisième vague des années 2000. Aujourd'hui, avec la popularisation du programme des Nations Unies pour le développement durable à l'horizon 2030, nous entrons peut-être dans la quatrième vague. Les objectifs de développement durable (ODD) fournissent un langage commun et un objectif commun à une multitude d'acteurs, couvrant des réseaux, des types d'organisations et des niveaux géographiques. Cet article propose un modèle de comptabilité sociale intégré qui concentre l'attention sur les impacts internes et externes des activités organisationnelles à travers la lentille des ODD.


Download data is not yet available.

Author Biography

Laurie Mook, Arizona State University

Associate Professor, School of Community Resources and Development


Akingbola, K. (2013). Context and nonprofit human resource management. Administration & Society, 45(8), 974-1004.

B Lab (2019). B Lab Partners with United Nations Global Compact to Develop Online Platform for SDG-Focused Impact Management. Retrieved from

Cabaj, M., & Weaver, L. (2016). Collective impact 3.0: An evolving framework for community change. Tamarack Institute, 1-14. Retrieved from

Castillo, E. A. (2016). Beyond the balance sheet. Journal of Nonprofit Education and Leadership, 6(3), 287-303.

Castillo, E.A. (2019). Nonprofit capacity building: A multiple-capitals approach. Nonprofit Quarterly. Retrieved from

Common Approach (2019a). Common framework for social and environmental indicators. Retrieved from

Common Approach (2019b). Unlocking social change through a common approach to impact measurement. Retrieved from

Future-Fit Business (2019). Positive Pursuit Guide: Pursuing Outcomes that Contribute to a Future-Fit Society, R. 2.1.6. Retrieved from:

Global Reporting Initiative (GRI) (2013). G4 Sustainability Reporting Guidelines Implementation Model. Retrieved from

Global Affairs Canada (2018). Canada’s Implementation of the 2030 Agenda for Sustainable Development. Retrieved from

Government of Canada (2019). Towards Canada’s 2030 Agenda National Strategy: Interim Document. Sustainable Development Goals. Retrieved from

Impact Management Project (2019). Using Self-reported Data for Impact Measurement. Retrieved from

Impact Hub Ottawa (2019). Impact Reporting of the Sustainable Development Goals. Retrieved from

Kania, J., & Kramer, M. (2011). Collective impact. Stanford Social Innovation Review 9 (1), 36–41.

MCSI (2016). MCSI ESG sustainable impact metrics. Retrieved from

Ministry of Economic Development and Growth (MEDG) (2016). Ontario’s Social Enterprise Strategy 2016-2021. Retrieved November 10, 2019 from

Mook, L. (2007). Social and environmental accounting: The expanded value added statement (Doctoral dissertation). University of Toronto: Toronto.

Mook, L. (2014). An integrated social accounting model for nonprofit organizations. Advances in Public Interest Accounting 17, 197-221.

Mook, L., & Machokoto, R. (2017). Social Accounting. In A. Farazmand (Ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International.

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.

Mook, L., Quarter, J., & Richmond, B. J. (2007). What Counts: Social Accounting for Nonprofits and Cooperatives (2nd ed.). London: Sigel Press.

Nicholls, J., Lawlor, E., Neitzert, E. & Goodspeed, T. 2012. A Guide to Social Return on Investment, 2nd ed.

Retrieved from:

Ruff, K. (2013). The role of intermediaries in social accounting: Insights from effective transparency systems. in Mook, L. (Ed.) Accounting for Social Value (230-248). Toronto: 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. Retrieved from:

Social Enterprise Impact Measurement Task Force (2017). Amplifying the Impact of Ontario's Social Enterprise Community: An Action Plan Towards a Common Approach to Impact Measurement. Retrieved from

Social Value UK (2019). What are the principles of social value? Retrieved from

Sustainability Accounting Standards Board (SASB). (2018). SASB Materiality Map. Retrieved from

United Nations (n.d.). Sustainable development goals. Retrieved from

Waits, M.J., Campbell, H.E., Gau, R., Jacobs, E., Rex, T. & Hess, R.K. (2006). Why Some Schools with Latino Children Beat the Odds…and Others Don’t. Phoenix: Morrison Institute for Public Policy and Arizona State University. Retrieved from

Willard, B. (2019). SDG Reporting Tools. Retrieved from




Most read articles by the same author(s)