Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both

The objective of this work is to evaluate the impact of corporate social performance measurement on social change with regard to their typologies, in order to build a model for promoting both. To achieve this objective, structural equation modeling is used with the maximum likelihood method and a co...

Full description

Saved in:
Bibliographic Details
Published in:Social indicators research 2023-09, Vol.169 (1-2), p.209-234
Main Author: El Kadiri Boutchich, Driss
Format: Article
Language:English
Subjects:
Causality
Change agents
Cost accounting
Elaboration
Evaluation
Human Geography
Maximum likelihood method
Maximum Likelihood Statistics
Microeconomics
Original Research
Performance evaluation
Public Health
Quality of Life Research
Social change
Social Sciences
Sociology
Stability analysis
Structural change
Structural equation modeling
Structural Equation Models
Typology
Citations: Items that this one cites
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The objective of this work is to evaluate the impact of corporate social performance measurement on social change with regard to their typologies, in order to build a model for promoting both. To achieve this objective, structural equation modeling is used with the maximum likelihood method and a confirmatory analysis. This modeling is supported by optimal scaling and stability analysis. The findings show that hidden costs via latent variable "Social and Hidden Cost Accounting" is the most significant cause of social change (latent variable) whose most significant typology is its nature, which distinguishes situational change from structural change. They also reveal that the model proposed can be applied in other places and to any other variables with modalities related to social performance and social change. The originality of this work is to analyze the impact of social performance measurement on social change in terms of their typologies via structural equation modeling, while such analysis is underexplored in the social sciences. Also, the model proposed is a novelty for measuring corporate social performance and promoting social change.
ISSN:0303-8300
1573-0921
DOI:10.1007/s11205-023-03158-x