Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

Widiene Essouid (), Ghada Bouillass (), Stéphane Trébucq, Philippe Loubet and Guido Sonnemann
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Widiene Essouid: ISM - Institut des Sciences Moléculaires - UB - Université de Bordeaux - École Nationale Supérieure de Chimie et de Physique de Bordeaux (ENSCPB) - INC-CNRS - Institut de Chimie - CNRS Chimie - CNRS - Centre National de la Recherche Scientifique, IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Ghada Bouillass: LGI - Laboratoire Génie Industriel - CentraleSupélec - Université Paris-Saclay
Stéphane Trébucq: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux
Philippe Loubet: ISM - Institut des Sciences Moléculaires - UB - Université de Bordeaux - École Nationale Supérieure de Chimie et de Physique de Bordeaux (ENSCPB) - INC-CNRS - Institut de Chimie - CNRS Chimie - CNRS - Centre National de la Recherche Scientifique
Guido Sonnemann: ISM - Institut Supérieur de Recherche Scientifique et Médicale = Higher Institute for Scientific and Medical Research [Yaoundé, Cameroun] - CRFilMT - Centre de Recherche sur les Filarioses et autres Maladies Tropicales - Centre for Research on Filariasis and other Tropical Diseases [Yaoundé]

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Abstract: Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across value chains. An illustrative case study in the packaging sector demonstrates the model's (TD‐ABC‐S‐LCA) feasibility in calculating the direct and indirect upstream social impacts of a company. Significant social risks can be identified in non‐recycled paper packaging due to the sourcing of resources from high‐risk regions. Contribution and geographical variability analysis identify opportunities, such as strengthening supplier relationships and optimizing material sourcing. Despite limitations, including reliance on generic databases and a cradle‐to‐gate scope, this framework provides a practical method for companies to align economic goals with social responsibilities. It advances sustainability accounting practices, paving the way for further research and business applications.

Date: 2026-06-04
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Published in Corporate Social Responsibility and Environmental Management, 2026, ⟨10.1002/csr.70744⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05645747

DOI: 10.1002/csr.70744

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