Knowledge Management Research (지식경영연구)

The Knowledge Management Society of Korea (한국지식경영학회)
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Measuring and Reporting Corporate Social Performance: An Exploratory Study for Practical Application of Double Bottom Line

기업의 사회적 성과 측정과 보고: 더블바텀라인의 실무 적용을 위한 탐색적 연구

  • Received : 2020.01.12
  • Accepted : 2020.03.30
  • Published : 2020.06.30
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Abstract

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

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