The Sustainable Development Goals: A Tipping Point for Impact Measurement?

This article proposes a holistic framework of integrated social accounting that could be adopted by all types of organizations in the social economy, as well as in other sectors. The impetus for this derives from the popularity of the sustainable development goals (SDGs) and the broadening of collective impact thinking. The article advances a model of integrated social accounting that brings together four dimensions: 1) resources/capitals, 2) value creation/destruction, 3) internal systems and processes, and 4) organizational learning, growth, and innovation. Organizations using this model focus on the implications of their activities through the lens of the SDGs, looking both internally and externally.