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The intangible value IN SOCIAL ACCOUNTING

Dr Craig Mackenzie (Head of ethical policy at Friends Provident, a pensions company managing about £1 billion (euro1.5 billion) of ethical investment funds.)

Measuring Business Excellence

ISSN: 1368-3047

Article publication date: 1 January 1999

118

Abstract

With the lobby growing for social and ethical reporting, companies will need to quantify the relationship between ethics and business success to convince shareholders focused on the bottom line of the value of adopting an ethical approach to business. A convergence between the emerging practices of social auditing and brand valuation is a good place to start.

Citation

Mackenzie, C. (1999), "The intangible value IN SOCIAL ACCOUNTING", Measuring Business Excellence, Vol. 3 No. 1, pp. 58-62. https://doi.org/10.1108/eb025569

Publisher

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MCB UP Ltd

Copyright © 1999, MCB UP Limited

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