Costa, Ericka; Pesci, Caterina - In: Sustainability Accounting, Management and Policy Journal 7 (2016) 1, pp. 99-124
multiple stakeholders set performance standards based on their viewpoints regarding the measurement’s purposes. Research … limitations/implications – The paper responds to the urgent call to define a theoretical framework that might guide social impact … themselves. Instead, these metrics are defined and constructed with the stakeholders. As a result, social enterprises …