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http://dx.doi.org/10.15813/kmr.2020.21.2.001

Measuring and Reporting Corporate Social Performance: An Exploratory Study for Practical Application of Double Bottom Line  

Jo, Illhyung (상명대학교)
Publication Information
Knowledge Management Research / v.21, no.2, 2020 , pp. 1-19 More about this Journal
Abstract
The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.
Keywords
Double bottom line; Corporate social responsibility; Social performance measuring; Social impact reporting; Social return om investment(SROI); GRI standard;
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