http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
international perspectives on impact accounting
Mistrust in big business and major politicians, coupled with recent scandals in international development, grew from a blatant lack of accountability between decision-makers and recipients. Remedies seem to lie within the UN Sustainable Development Goals, the rise of social entrepreneurship, and the demand for responsible practices, all key drivers for social, rather than merely ficial, returns on investments. Yet accounting for such returns remains scattershot and unevenly implemented. With contributions from world-leading scholars and practitioners, Generation Impact brings together lessons from both developed and developing economies, shares current best practice and suggests future trends in impact accounting. The book analyses social and environmental capital protocols, the international convergence in impact investing, organisational management and capacity-building and best practice in assurance and training, and offers reflections on policy directions. Through its case-studies it provides insights into a growing global community of practitioners, academics, impact investors, policy-makers and organisations of all kinds working to cement the central importance of accounting for social value. For its unique blend of scholarly research and boots-on-the-ground insights, Generation Impact is a must-read for development scholars and students interested in social and environmental accounting, practitioners, senior managers, and executives concerned with organisational practice and its real impact on wider social and economic development.
Chapter 1. Foreword / Jed Emerson -- Chapter 2. Introduction / Jeremy Nicholls & Adam Richards -- Chapter 3. The Imperative for Impact: The Global Context / Karen Wilson -- Chapter 4. A Mission to Maximize Social Value / Shaun Doran -- Chapter 5. The Practitioner's´ View. Impact Valuation Roundtable; Ravi Abeywardana, Eugenia Ceballos Hunziker, Malcolm Cheetham, Sonja Haut, Christian Heller, Marina Prada, Nina Nrjama, Marina Schurr, Lene Serpa, Andreza Souza, Pearl Tiwari, Maria Luisa Villa & Gabriele Wende -- Chapter 6. Managing social impact in practice or why asking questions is so hard - experience of Koç University Social Impact Forum in Turkey / Gonca Ongan & Agata Fortuna -- Chapter 7. Constituent Voice: feedback loops, relationships, and continual improvement in complex system change / David Bonbright and Andre Proctor -- Chapter 8 The Path to a (faster) Systemic Change / William Hendradjaja & Moon Leoma -- Chapter 9. From Impact Valuation to System Value Creation / Bill Baue -- Chapter 10. The Risks Not Taken: Building Inclusive Markets for Underserved Communities / Durreen Shahnaz, Jennifer Chien & Shibao Pek -- Chapter 11. Impact Investing - A Sleeping Radical? / David Wilton -- Chapter 12. Moral Money: Do No Harm in Social Investing / Gayle Peterson -- Chapter 13. Social Value in Commissioning / Anne Lythgoe and Matthew Baqueriza-Jackson -- Chapter 14. Procurement for Maximum Impact / Stephanie Robertson -- Chapter 15. Maximizing social value in Russia: for never was a story of more woe / Yulia Romashchenko -- Chapter 16. Commissioning for Outcomes - An Indigenous Model in New Zealand / Sneha Lakhotia -- Chapter 17. Public Policy for social value creation in East Asia / Chien Wen Shen &Agnieszka Koziel -- Chapter 18. Assurance - do we know enough? / Ben Carpenter, Adrian Henriques & Catherine Manning -- Chapter 19. How to do Good Collaboration / Mark Gough -- Chapter 20. The Entrepreneur at the centre of Entrepreneurship Development support. More novel than obvious? Lessons from South Africa / Lisa van Eck, Jenny Retief, Victoria Williams, Khutjo Langa, Shawn Theunissen, Asgar Bhikoo, Lana Lovasic, Nonceba Qabazi -- Chapter 21. The Power of Networks: How to Do it Right / Naina Batra -- Chapter 22. Managing for impact: the role of investors' Networks in enhancing appropriate Impact Measurement AND Management practices; Alessia Gianoncelli &Gianluca Gaggiotti -- Chapter 23. If you want to go far you need to go deep: a framework of impact archetypes / Victoria Hurth -- Chapter 24. The Promise of Impact Accounting / Thaddeaus Robert Zochowski -- Chapter 25. Conclusions for (more) Impact / Adam Richards & Jeremy Nicholls.
edited by Adam Richards and Jeremy Nicholls.
Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty