Corporate social responsibility (CSR) is a complex notion that is hard to measure. Advocates for CSR reporting tend to develop and use new models of reporting rather than traditional accounting methods which are seen as unable to cater to this complexity. However, conventional accounting can still offer some insights concerning sustainability performance. As such, this insight presents a collection of ongoing experiences with a value-added statement (VAS) model in Latin America to illustrate how this type of social reporting model, which is based on conventional financial accounting, can provide relevant information for CSR accountability. In this light, the VAS can be used as a tool, and a complement to, CSR measurement.
ZICARI, A. (2023). Value-added statements: a powerful reporting tool for corporate sustainability. Dans: Adrian Zicari, Tom Gamble eds. Responsible Finance and Accounting. Performance and Profit for Better Business, Society and Planet. 1st ed. Location: Routledge.