Corporate social responsibility has gone mainstream, and many companies have taken meaningful steps towards a more sustainable future. Yet global environmental indicators continue to worsen, and individual corporate efforts may be hitting the point of diminishing returns. Voluntary action by the...

Cover; Half Title; Title Page; Copyright Page; Table of contents; List of illustrations; About the authors; Preface; Acknowledgements; Part 1 Principles and conceptual foundations; 1 Introduction; Social value in context; The language of social value; The economics of social value; Social procurement and...

For more than thirty years, scholars have investigated the connection between corporate sustainability and financial performance. In 2016, Khan, Serafeim, and Yoon published what appeared to be a major breakthrough in this quest. They reported that guidance from the Sustainability Accounting...