ABSTRACT
The purpose of this chapter is to examine how a social accounting method can be applied to assess the impact resulting from CSR compliance programmes in the supply chain. Specifically, a case study of a large apparel retail company is presented, and an Integrated Social Value (ISV) analysis is applied to identify and quantify in monetary terms the impacts of the adopted CSR compliance programme. By capturing the impacts of a compliance programme through the first-hand experience of those stakeholders that experience it, the ISV approach complements the usual CSR monitoring and reporting practices, pointing to a wider range of social aspects relevant to first-tier suppliers. The monetary valuation of the measured company outputs of the CSR compliance programme allows the complexity of social issues to be reduced to quantitative figures, which can help in decision making and external communication.
