Search results for " Social accounting"

showing 4 items of 4 documents

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

2017

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

Value (ethics)Value Social accounting Environmental accounting CSRUnderlineSpecific timeSocial changeSocial relationCultural economicsSettore SECS-P/07 - Economia AziendaleOrder (exchange)Political scienceCorporate social responsibilityValue CSR Italian AccountingPositive economicsSocial science
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MATRIZ DE CONTABILIDAD SOCIAL DE 1995 PARA ESPAÑA (MCS-95)

2005

A Social Accounting Matrix for Spain in 1995 (MCS-95) is shown in this paper. This new data base contains some novelties in relation to the earlier MCS-90, both in the methodology applied and in the use of new data sources. As to the methodological innovation, the new input output framework of the European Accounting system (SEC-95) is used in the construction of the MCS-95. Also the estimation procedure and the adjustment of some of the accounts is made applying a method based on minimum entropy. In addition, statistical sources that were not used previously, are exploited in the MCS-95, in particular the ECPH for Spain and the Spanish Survey of Wage Structure. Finally, the SAM-LEG directi…

Matriz de contabilidad social Contabilidad Nacional Social Accounting Matrix National Accounts Input-output frame
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ESTIMATION OF AN EXTENDED SAM WITH HOUSEHOLD PRODUCTION FOR SPAIN 1995

2005

This paper implements the conceptual framework sketched by Pyatt (1990) to construct an extended Social Accounting Matrix for Spain in 1995 (ESAM-95) to consider, in addition to the market economy, the production of services provided by households through unpaid work. In doing so, the ESAM-95 integrates the accounts related to market activities (ESA accounts) with non-market activities (non-ESA accounts) in a consistent way. Additional classifications are introduced in both ESA and non-ESA accounts in order to disaggregate the institutional accounts by household type and those of production factors by educational level and gender. The extended SAM is useful to calibrate CGE models in which …

MacroeconomicsComputable general equilibriumEconomics and Econometricsjel:C80business.industryNational accountsDistribution (economics)Factors of productionjel:C68jel:E01Matriz de Contabilidad Social; uso del tiempo; producción de los hogares Social accounting matrix; use of time; household productionOrder (exchange)Unpaid workEconomicsEconometricsProduction (economics)businessSocial accounting matrix
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The concept of Value beyond Economics – Social and Economic Roots for CSR

2014

Book cover Dimensional Corporate Governance pp 141–149Cite as The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility Massimo Costa & Patrizia Torrecchia Chapter First Online: 08 June 2017 720 Accesses Part of the CSR, Sustainability, Ethics & Governance book series (CSEG) Abstract This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

CSR Value Social Accounting
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