The convergence of sustainable capitalism

Mitra, Basavadatta; Gadhok, Saagar; Salhotra, Shivam; Agarwal, Sakshi

doi:10.1109/ipcc.2011.6087226

Cited by 3 publications

(2 citation statements)

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“…If this continues, then this phenomenon is equivalent to "deceiving" the environment and society, not empowering. Even the practice of social enterprise is a form of sustainable capitalism or sustainable capitalism, namely sustainable practices in preserving humanity and the planet while reducing capitalist economic policies that can damage nature (Mitra et al, 2011;Schweickart, 2010). In short, sustainable capitalism is judged to be better than traditional capitalist economies.…”

Section: Issues In Measuring the Performance Of Social Enterprisesmentioning

confidence: 99%

The Performance Measurement Construction for Developing Prosperity and Sustainability of Social Enterprises

Nurindrasari,

Ludigdo,

Purwanti

et al. 2024

RGSA

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Objective: This research seeks to enhance existing knowledge by proposing an approach for social enterprises to evaluate their impact across social, environmental, and economic dimensions. Method: Drawing on insights in accounting and anthropology, we employ a synchronic-diachronic approach. Our research utilizes deep ecology to build a comprehensive framework for measuring SE performance. Results and Conclusion: Our study advocates a multidimensional perspective rooted in the principles of deep ecology, which includes environmental and community well-being, internal processes, human and natural empowerment, and equitable distribution. By embracing this multidimensional view, SEs can work towards achieving their ultimate goals of sustainability and well-being. Implications of The Research: Despite the proliferation of methodologies and tools to assess social impact, there is a lack of systematic analysis and comparison across these approaches. SE should adopt systematic performance measurement to inform decision-making and promote environmental and social sustainability. Originality/Value: This research contributes to the existing literature by specifically focusing on the performance measurement of social enterprise, with comprehensive approaches uses deep ecology.

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Section: Issues In Measuring the Performance Of Social Enterprisesmentioning

confidence: 99%

The Performance Measurement Construction for Developing Prosperity and Sustainability of Social Enterprises

Nurindrasari,

Ludigdo,

Purwanti

et al. 2024

RGSA

View full text Add to dashboard Cite

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“…By including sustainability accounting and integrated reporting in their syllabi, the professional accountancy bodies are assured that their members are complete finance professionals with the capabilities and competences necessary to work in the present day "sustainable capitalism" (Mitra, Gadhok, Salhotra & Agarwal, 2011;Jones, 2017;Ikerd, 2005) that requires a more holistic view of corporate reporting.…”

Section: Integrated Reporting In Academic and Professional Educationmentioning

confidence: 99%

Integrated Reporting and Implications for Accounting Curriculum in Nigeria

2020

EJAAFR

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Integrated reporting () has been promoted by influential international organisations as the communication vehicle that provides concise, futureoriented and strategically relevant information and integrates financial, social and environmental elements to providers of the capitals and other interested parties. Increasing adoption of globally envisages significant implications for accounting education and the accounting curriculum, for both professional and academic training necessary for the "new" corporate reporting protocol. This paper reviews integrated reporting literature to access the principles and frameworks and outputs articulated by these influential organisations. In view of the suggested reporting outcomes, fundamental guiding principles and the main components of an integrated report, it is envisaged that the "new" accounting curricula would focus more on the longer-term than the shorter-term, more on corporate strategic outlook than operational or transactional processes; more prospective rather than retrospective analysis and reporting on wider business performance metrics than on narrower external financial reporting data or audit compliance. While leading global professional accountancy bodies (e.g., ACCA & CIMA) have already fully incorporated integrated reporting principles within their curriculum at the professional level, only few universities outside Nigeria have incorporated integrated reporting principles or learning outcomes within their existing curriculum. The paper calls on Accounting Departments of universities to incorporate principles into their course offerings.

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