Sustainability Beyond Reporting? Unpacking the Intersections Between Impact Topics and Functions of Social Impact Assessment Models

Enrico Bellazzecca, Irene Bengo, Danny Casprini, Filippo Cavaliere and Elisa Ghilardi

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 6, 8338-8352

Abstract: The growing importance of social impact in business has driven changes in organizational practices, with increased scrutiny on contributions to society and the environment through Social Impact Assessment (SIA). This paper examines 77 SIA models, focusing on two dimensions: the impacts they measure—social, environmental, and economic—and their roles in communication, management, and strategy. Using text analytics and qualitative content analysis, we identify recurring themes and categorize models by their emphasis on sustainability and functional use. While social impact is often prioritized, SIA models are primarily used for reporting and accountability, with limited integration into strategic decision‐making. This underutilization raises concerns about organizations' ability to achieve transformative change, as SIA tools are not consistently leveraged to embed sustainability into core strategies. The findings highlight the need to evolve SIA models to better align with long‐term sustainability goals.

Date: 2025
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https://doi.org/10.1002/csr.70140

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:6:p:8338-8352

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