Preprint Article Version 1 This version is not peer-reviewed

The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?

Version 1 : Received: 13 June 2019 / Approved: 15 June 2019 / Online: 15 June 2019 (03:12:57 CEST)

A peer-reviewed article of this Preprint also exists.

Felber, C.; Campos, V.; Sanchis, J.R. The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials? Sustainability 2019, 11, 3791. Felber, C.; Campos, V.; Sanchis, J.R. The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials? Sustainability 2019, 11, 3791.

Journal reference: Sustainability 2019, 11, 3791
DOI: 10.3390/su11143791

Abstract

In relation to organizational performance measurement, there is a growing concern about the creation of value for people, society and the environment. The traditional corporate reporting does not adequately satisfy the information needs of stakeholders for assessing an organization’s past and future potential performance. Practitioners and scholars have developed new non-financial reporting frameworks from a social and environmental perspective, giving birth to the field of Integrated Reporting (IR). The Economy for the Common Good (ECG) model and its tools to facilitate sustainability management and reporting can provide a framework to do it. The present study is the first one that empirically validates such metrics on a sample of 206 European firms. Consequently, it allows knowledge to advance as it checks their statistical validity and reliability.

Subject Areas

corporate sustainability; economy for the common good; stakeholders theory; shared value; corporate social responsibility.

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