사회적 가치 재무제표 제안
이 논문은 경제적 가치를 나타내는 기존의 financial statements와 대조되는 사회적 가치 중심의 social statements를 제안합니다. 인류학, 철학, 사회학적 통찰을 바탕으로 사회적 가치를 사회적 관계, 공동 행동, 의사소통의 관점에서 정의합니다. 이를 통해 기업의 외부 이해관계자와의 사회적 관계를 수치화하여 balance sheet와 profit-loss statement의 항목으로 할당하는 체계를 구축했습니다.
arXiv:2606.31188v1 Announce Type: cross Abstract: This study proposes a new set of a firm's "social statements" that represent social value, in contrast to conventional financial statements that represent economic value. Financial statements externalize social and environmental costs, and this externalization is one of the primary causes of contemporary social problems. Insights from anthropology, philosophy, and sociology suggest that social value is grounded in social relationships, joint actions, and communication. Building on this understanding, we assign numerical indicators of a firm's social relationships with external stakeholders to the items of a balance sheet and a profit-loss statement as social statements. This approach enables unified measurement units and simplified calculation compared with existing methods for evaluating social impact or social value. Moreover, similar to financial statements, social statements allow firms to be assessed using managerial indicators such as equity ratios and profit margins. The significance of social statements lies in incorporating social value--alongside financial value--into corporate decision-making, and in encouraging social transformation as firms publicly articulate their social value.