Serrano-Cinca, Carlos; Cuéllar-Fernández, Beatriz; … - In: Sustainability Accounting, Management and Policy Journal 12 (2020) 1, pp. 184-219
Purpose: Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the economic value distributed annually to society over a period of time, hereafter called a firm’s cumulative...