Assessing universities’ social sustainability: accounting for stakeholder value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvia Ayuso ◽  
Xavier Carbonell ◽  
Laia Serradell
Keyword(s):  
Higher Education ◽  
Sustainability Assessment ◽  
Economic Value ◽  
Social Sustainability ◽  
Social Value ◽  
Financial Accounting ◽  
Content Type ◽  
Social Challenges ◽  
The Social ◽  
Sustainability Principles

Purpose The purpose of this paper is to assess higher education institutions’ (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach ISV analysis is a social accounting methodology that considers both the economic value and the social value created for all the organisation’s stakeholders through a participatory and systematic process. Findings The authors have shown that ISV analysis can be effective to assess the impacts on social sustainability of HEIs. The monetised results facilitate understanding about the valued impacts and allow integration with the universities’ financial data. Research limitations/implications The research advances the under-researched topic of social sustainability assessment in higher education. Practical implications Quantifying universities’ social impacts in monetary terms may help to transform conventional financial accounting and improve HEIs’ internal strategy and management according to sustainability principles. Social implications The process of measuring the social value created by universities provides a way to meet the rising demands for greater accountability and transparency and facilitates engagement with stakeholders on how these institutions are contributing to sustainable development. Originality/value ISV analysis represents an innovative approach to assess how HEIs create benefits for its internal and external stakeholders and contribute to solutions to social challenges.

scholarly journals Social value creation by multinational enterprises

2019 ◽  
Vol 16 (1) ◽  
pp. 47-75 ◽  
Author(s):  
Asmund Rygh
Keyword(s):  
Value Creation ◽  
Multinational Enterprises ◽  
Economic Value ◽  
Theory Development ◽  
Social Value ◽  
Content Type ◽  
Financial Outcomes ◽  
The Social ◽  
Social Value Creation

Purpose This study aims to discuss an argument that the social value creation of multinational enterprises (MNEs), beyond creating economic value for the shareholders, could be the next “big question” for international business (IB) research. The authors also provide examples of promising research topics associated with this research agenda. Design/methodology/approach The paper is conceptual. Findings Although a new paradigmatic question for IB in terms of social value creation would lead IB outside familiar territory in terms of the previous focus on financial performance, IB scholars are well equipped to take on this broader question. IB scholars arguably have their key strengths in understanding the inner workings of firms, as well as in understanding the role of context for business. Moreover, to the extent that this new agenda requires IB scholars to acquire new capabilities and form new partnerships with relevant disciplines, this could contribute to revitalising the IB field. As illustrated by the suggested topics, such an agenda could both increase the relevance of IB research and contribute to theory development. Originality/value The paper is amongst the first to explore the notion that a broader view of the outcome of MNE activities, beyond MNEs’ own financial outcomes, should be a key goal of future IB research.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

The career paths of social marketing doctoral graduates

2017 ◽  
Vol 7 (1) ◽  
pp. 18-50 ◽  
Author(s):  
V. Dao Truong
Keyword(s):  
Higher Education ◽  
Social Marketing ◽  
Career Paths ◽  
Research Collaboration ◽  
Full Time ◽  
Doctoral Graduates ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
The Social

Purpose Although the social marketing field has developed relatively quickly, little is known about the careers of students who chose social marketing as their main subject of study. Such research is important not only because it reveals employment trends and mobility but also because it informs policy making with respect to curriculum development as well as raises governmental and societal interest in the social marketing field. This paper aims to analyse the career pathways of doctoral graduates who examined social marketing as the subject of their theses. Doctoral graduates represent a special group in a knowledge economy, who are considered the best qualified for the creation and dissemination of knowledge and innovation. Design/methodology/approach A search strategy identified 209 doctoral-level social marketing theses completed between 1971 and 2015. A survey was then delivered to dissertation authors, which received 117 valid responses. Findings Results indicate that upon graduation, most graduates secured full-time jobs, where about 66 per cent worked in higher education, whereas the others worked in the government, not-for-profit and private sectors. Currently, there is a slight decline in the number of graduates employed in the higher education, government and not-for-profit sectors but an increase in self-employed graduates. A majority of graduates are working in the USA, the UK, Australia and Canada. Overall, levels of international mobility and research collaboration are relatively low. Originality/value This is arguably the first study to examine the career paths of social marketing doctoral graduates.

Coopetition in social entrepreneurship: a strategy for social value devolution

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leandro da Silva Nascimento ◽  
Júlio César da Costa Júnior ◽  
Viviane Santos Salazar ◽  
Adriana Fumi Chim-Miki
Keyword(s):  
Social Entrepreneurship ◽  
Secondary Data ◽  
Social Enterprises ◽  
Social Value ◽  
Primary Sources ◽  
Content Type ◽  
Social Sphere ◽  
Cooperation Level ◽  
The Social ◽  
Competition Level

PurposeCoopetition is a well-studied phenomenon in traditional enterprises. However, it lacks deepening in the social sphere, specifically on hybrid organizations (social and commercial goals). This paper analyzes the configuration of coopetition strategies in social enterprises and how these strategies can improve social value devolution.Design/methodology/approachThe authors conducted a multicase study with Brazilian social enterprises and a social incubator. Semistructured interviews with founders of the social enterprises and the president of the incubator were the primary sources of evidence, supported by observations and secondary data.FindingsThe authors identified four main findings: (1) the social incubator induces coopetition among social enterprises; (2) coopetition is necessary to improve market performance; (3) coopetition is a natural strategy resulting from the activity of the social enterprise; (4) the behavior and context of social enterprises generate a new framework for coopetition formation. This framework comprises three stages of value: a social cooperation level to co-creation of value; second, a social competition level to the appropriation of value; and the third coopetition-balanced level to social value devolution.Originality/valueThe authors advance knowledge on coopetition in an exciting, underexplored context, social entrepreneurship. The authors highlight that the coopetition nature and outcome in social enterprises have specificities compared to traditional businesses. The authors also improve the understanding of social value devolution based on simultaneous cooperation and competition among small social enterprises, allowing theoretical and practical implications. Thus, they advance the recurring discussion in coopetition literature beyond the generation and appropriation of value.

scholarly journals Addressing sustainable food management in hotels: proposing a framework and examining hotel groups

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
María Eugenia Ruiz Molina ◽  
Sergio Belda-Miquel ◽  
Anni Hytti ◽  
Irene Gil-Saura
Keyword(s):  
Food Supply ◽  
Sustainability Assessment ◽  
Corporate Sustainability ◽  
Sustainable Food ◽  
Content Type ◽  
Food Supply Chains ◽  
Food Management ◽  
The Social ◽  
Social Environmental ◽  
Comprehensive Framework

Purpose Sustainable food practices have been recognised as a key issue in efforts to improve and report sustainable tourism practices, given the importance of the social, environmental and economic impacts of the food industry throughout its entire chain of production – from farm to fork. From this standpoint, the aim of the present paper is to propose a comprehensive framework for reporting or making decisions concerning sustainable food management in hotels, taking into account the various facets of the food supply chain.Design/methodology/approach Several dimensions are proposed for dealing with sustainable food management, involving all aspects of food supply chains that may be relevant for hotel decision-making. Furthermore, some key criteria for creating and using indicators of different types (qualitative and quantitative) to address these various dimensions of sustainable food management are suggested. Subsequently, the proposed framework is validated with the sustainability criteria and indicators provided by the top eight hotel groups, according to the 2019 SAM Annual Corporate Sustainability Assessment.Findings Hotels neglect a number of aspects of sustainable food management identified in the framework. The quality and the quantity of the information provided by hotels are limited.Practical implications There is a need to improve sustainability in food management in the hotels under analysis in several areas. A comprehensive framework such as that proposed in this paper may be of great value in seeking to remedy this situation. It may also assist users of hotel services and communities in making more informed decisions.Originality/value The proposed framework may be beneficial in advancing academic debate towards a more embracing and relevant understanding of sustainable food management in hotels and on the indicators required in this regard.

scholarly journals Pemanfaatan Pelepah Pisang Menjadi Produk Inovatif sebagai Upaya Peningkatan Pendapatan Ekonomi Keluarga di Desa Jamberejo Kecamatan Kedungadem Kabupaten Bojonegoro

2019 ◽  
Vol 3 (1) ◽  
pp. 21-31
Author(s):  
Nur Laila Rahmawati ◽  
Indah Fajrotuz Zahro ◽  
Asnawi ◽  
Nurul Fitriandari ◽  
Eryul Mufidah
Keyword(s):  
Higher Education ◽  
Small And Medium Enterprises ◽  
Economic Value ◽  
Business Community ◽  
Participatory Action ◽  
Economic Competition ◽  
Social Community ◽  
The Social ◽  
Asean Countries ◽  
Medium Enterprises

The economic challenge in the era of ASEAN Economic Community (MEA) is economic competition in the ASEAN countries. Consequently, efforts to improve Small and Medium Enterprises (SMEs) must be sustainable and should be done by synergizing among the social community, higher education, and the business community. To implement it, Jamberejo village of Kedungadem Sub-district, Bojonegoro developed assets that the social community has, that is banana bark which was able to be used as crafts that have economic value. By using Participatory Action Research (PAR) method, 57 women and higher education were invited to make crafts from banana bark to be used as a home industry business. Based on 6 samples of product, the business got a profit of Rp. 2,100,000. Return of Investment (ROI) is about 2.2 months. Then the average income level of the Jamberejo people has increased by 42.9% or equivalent to Rp. 900,000 per month. It happened after they got a mentoring program for the innovation of banana bark

scholarly journals Methodology to Identify and Prioritise the Social Aspects to Be Considered in the Design of More Sustainable Residential Buildings—Application to a Developing Country

Buildings ◽  
2018 ◽  
Vol 8 (10) ◽  
pp. 130 ◽  
Author(s):  
Nisreen Ardda ◽  
Ricardo Mateus ◽  
Luís Bragança
Keyword(s):  
Developing Countries ◽  
Sustainability Assessment ◽  
Residential Buildings ◽  
Social Indicators ◽  
Social Sustainability ◽  
Developed Countries ◽  
Sustainability Indicators ◽  
International Standards ◽  
Social Aspects ◽  
The Social

The priorities in the design of more sustainable buildings are quite dependent on the specific social context. In developing countries, the sustainability concept and priorities in the residential buildings sector are quite different from the ones of the developed countries, since there are still basic needs to answer. Therefore, this research is aimed at contributing to a better understanding of the concept of social sustainability in the residential building sector of the developing countries. A methodology to define and prioritise the social sustainability indicators is proposed and applied in the context of Palestine. The presented methodology is based on the sustainability indicators of international standards, on the most well know building sustainability assessment methods and in the analysis of their application to a specific context. It includes a methodology to prioritise the list of social indicators, by considering the expectations of two groups of building stakeholders: designers and building users. At the end, this research proposes a framework of social aspects to consider in the design of more sustainable residential buildings in West Bank, Palestine that is composed of twenty-one indicators, distributed among six sustainability categories and ranked according to their weight in the overall of sustainability level.

The integration of sustainability and externalities into the “corporate DNA”: a practice-oriented approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Juliana Walkiewicz ◽  
Jenny Lay-Kumar ◽  
Christian Herzig
Keyword(s):  
Control Systems ◽  
Design Research ◽  
Management Control ◽  
Financial Accounting ◽  
Costs And Benefits ◽  
Negative Externalities ◽  
Food Sector ◽  
Content Type ◽  
Process Control Systems ◽  
Sustainability Principles

Purpose This paper aims to present a methodology to establish and integrate formal sustainability control systems (SCS) into management control systems (MCSs). The innovative approach aims at contributing to the need for SCS integration by permeating and transforming MCSs so that positive and negative externalities can be internalized into the financial performance measurement and reporting. Design/methodology/approach In an exploratory process, control systems were closely connected with financial accounting within four interrelated – ecologic, social, financial and knowledge-related – dimensions. Building on the action design research, multicriteria key performance indicators (KPI) for these dimensions were developed. Four value-based small and medium-sized enterprises of the food sector developed KPIs in interactive and participative workshops and interconnected their own business model with their sustainability principles. Constantly revising conformity, specific S.M.A.R.T. goals and related activities were defined, thereafter being used for KPI measures and for input in financial accounting. Findings The workshop series reveals the importance of including relevant stakeholders, multiple feedback loops and permanent dialogue to abolish cognitive barriers. The approach enables the development of multicriterial KPIs and identification of costs and benefits for an integrated financial accounting. Originality/value The paper contributes to practice and research in the field of SCS by providing insights into the process of an explorative workshop series developing multicriteria KPIs for controlling and financial accounting.

Evidence-based training approach for higher education faculty: brief model of inclusion and training of the disabled

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gulnaz Zahid
Keyword(s):  
Higher Education ◽  
Students With Disabilities ◽  
Social Action ◽  
Faculty Members ◽  
Content Type ◽  
Training Approach ◽  
The Social ◽  
Post Test ◽  
Action Model ◽  
And Training

PurposeThis interventional study aims to test the effectiveness of thek training approach for higher education faculty members to facilitate students with disabilities (SwD) to promote inclusion in higher education by operationalising approaches on the basis of the social action model. It presents an evidence-based training model created on recognised theories and strategies in the field of disability.Design/methodology/approachThe study follows a single-case pre/post-test intervention design in which data were analysed quantitatively, followed by a thematic analysis of participants' feedback and trainer's reflections. Training sessions were aligned to the social action model, the perspective of reasonable accommodations and introduction to technological support for teaching-learning and policy issues. Eighty faculty members from different schools of a multi-disciplinary Pakistani university participated in these sessions. Data from only 63 faculty members were available for analyses.FindingsTeacher Perceptions of Facilitating Students with Disabilities (TP-FSD) scale served as a pre- and post-test measure. The quantitative assessment revealed knowledge and attitudinal gains after brief trainings. However, when findings were interpreted considering effect sizes and supported by qualitative findings, moderate effectiveness level was evident. Effectiveness can be interpreted by the internal and external validity checks and findings of multiple assessments.Practical implicationsThis study can be replicated by adapting the training approach and by considering its strengths and shortcomings mentioned in detail in the discussion section.Originality/valueThe study tested the effectiveness of brief faculty training to support SwD in a multi-disciplinary university having faculty with varied education and training experience.

Vertical Stratification

2018 ◽  
pp. 125-150 ◽  
Author(s):  
Brendan Cantwell ◽  
Simon Marginson
Keyword(s):  
Higher Education ◽  
Middle Layer ◽  
Social Value ◽  
Vertical Stratification ◽  
The Third ◽  
The Social ◽  
High Participation ◽  
Specific Factors ◽  
Bifurcation Process ◽  
Positional Value

This chapter considers national system stratification in high participation systems (HPS) of higher education. As demand for higher education increases, the social value of places within a system becomes more differentiated on a binary basis, between places offering exceptionally high positional value and others offering little value. Three prepositions about stratification are advanced. The first expands on the tendency to system bifurcation in HPS, with a small and elite ‘artisanal’ sector, mostly research-intensive universities, opposed to a larger and undistinguished ‘demand-absorbing’ sector. The second proposition identifies a set of drivers that push the bifurcation process. The third proposition recognizes that bifurcation is always incomplete and focuses on the contradictory dynamics of the ‘middle’ layer of higher education institutions in most HPS. Nationally specific factors that accentuate or limit stratification are identified.

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