List of figures; List of tables; About the editors; About the contributors; Foreword and acknowledgments; Part 1: Organizations and social value creation: concepts, responsibilities, and barriers; 1.1: The Responsible Care initiative as an enabler of implementingcoporate social responsibilityconcepts in the chemical industry, Peter Letmathe and Ilja Rabinovitch; 1.2: Mind the gap! Existing barriers to standardizing the measurement of social value creation, Cecilia Grieco and Laura Michelini; Part 2: Accounting, measurement, performance, and diffusion of social value; 2.1: The sustainability balanced scorecard: an introduction to the SBSC and its links to accounting and reporting, Florian Lüdeke-Freund and Stefan Schaltegger; 2.2: Sustainability accounting standards in the USA – procedural legitimacy: governance, participation, and decision-making processes, Delphine Gibassier; 2.3: Adapting the measuring rod for social returns in advanced welfare states: a critique of SROI, Konstantin Kehl, Gorgi Krlev, Volker Then, and Georg Mildenberger; 2.4: Measuring the impact of strategic corporate social responsibility (S-CSR): finding the right approach, Fabian Herkenrath and Christine Vallaster; 2.5: A performance tool for policy-makers to monitor the dual objective of social enterprises:a data envelopment analysis approach,Matthias Staessens, Pieter Jan Kerstens, Johan Bruneel, and Laurens Cherchye; 2.6: Diffusion of sustainability:a road map for developing corporate compliance programmes with high diffusion potential, Duygu Türker and Ceren Altuntas Vural; Part 3: Practical and managerial insights from real-life cases; 3.1: The impact of environmental and social practices on the triple bottom line:a mediated model, Cristina Gimenez, Vicenta Sierra, Cristina Sancha, Joan Rodón, and Stefan Markovic; 3.2: Disclosing the invisible: measurement and disclosure pitfalls ofcarbon dioxideemissions, Nils Niehues and Andreas Dutzi; 3.3: Social entrepreneurship and social impact assessment: the case of euphoria, Florian Hoos; 3.4: Mechanisms and tools for measuring and reporting sustainability in the hotel industry:a practical dimension, Piotr Zientara and Paulina Bohdanowicz-Godfrey; 3.5: The growth of social banks:a new measurement approach, Nikolas Höhnke and Susanne Homölle; Part 4: Choices, incentives, guidance, and ethics; 4.1: An experimental study on corporate social responsibilty in junior managers’ project choice in an energy-producing company, Matthias Sohn, Dominik Fischer, and Werner Sohn; 4.2: Design options for sustainability-oriented incentive systems, Robert Huber, Bernhard Hirsch, and Matthias Sohn; 4.3: Sustainability reporting: do the Global Reporting Initiative Guidelines provide clear guidance?, Rudiger W. Waldkirch and Bernhard Hirsch; 4.4: Sustainability and ethics in financial reporting: an empirical study of German, Austrian, and Swiss Groups, Peter G. Kirchschläger and Michaekla M. Schaffhauser-Linzatti; Index.