The “social footprint” of an investment: Assessing a company’s social contribution based on the capability approach
Type de matériel :
TexteLangue : français Détails de publication : 2020.
Ressources en ligne : Abrégé : The authors examine how the social contribution of companies, which are included in SRI funds, can be defined. Focusing on the quality of relations between stakeholders, they propose a definition of the company’s social contribution based on an approach combining a composite index and qualitative interviews. The article highlights in particular how the capability approach, used in development economics, makes it possible to identify the conditions for a quality relationship within a company and between its stakeholders, while revealing social issues specific to the context of each company.
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The authors examine how the social contribution of companies, which are included in SRI funds, can be defined. Focusing on the quality of relations between stakeholders, they propose a definition of the company’s social contribution based on an approach combining a composite index and qualitative interviews. The article highlights in particular how the capability approach, used in development economics, makes it possible to identify the conditions for a quality relationship within a company and between its stakeholders, while revealing social issues specific to the context of each company.
Réseaux sociaux