Performance Management, Impact Measurement and the Sustainable Development Goals: The Fourth Wave of Integrated Social Accounting?
DOI :
https://doi.org/10.29173/cjnser.2020v11n2a353Mots-clés :
social accounting, sustainable development goals, balanced scorecard, performance management, impact measurementRésumé
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.
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