The purpose of this chapter is to present a relational view of the firm, based on the strategic value of the linkages with stakeholders, and its implications for corporate performance evaluation and reporting systems. The focus will therefore be on a new proposal relevant to sustainability accounting, defined according to this stakeholder framework in order to support companies’ strategic and managerial efforts – especially those of SMEs.
Stakeholder Management and Sustainability Evaluation and Reporting System (SERS): A New Corporate Performance Management Framework
PERRINI, FRANCESCO;TENCATI, ANTONIO
2007
Abstract
The purpose of this chapter is to present a relational view of the firm, based on the strategic value of the linkages with stakeholders, and its implications for corporate performance evaluation and reporting systems. The focus will therefore be on a new proposal relevant to sustainability accounting, defined according to this stakeholder framework in order to support companies’ strategic and managerial efforts – especially those of SMEs.
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