Find here several examples of aggregated environmental, social and governance (ESG) accounting reports and infographics, scientific publications, and links to other resources related to Show your Heart.
Aggregated ESG accounting reports
Introduction
Show your Heart allows organisations assess and report on their impact. Often, these organisations are members of a network of social enterprises. These networks can then aggregate the impact data anonymously to create powerful reports and infographics. These documents help building the identity of social enterprises, show pride in the social and environmental commitments of the members of REAS, the Spanish Network of Networks of Alternative and Solidarity economy, inform policy making and ethical public procurement processes in some municipalities. Find some examples here.
Note that these documents can be found in the REAS website.
The 2024 Social Audit / Balance Report
aggregates the impact data of 685 Spanish organisations, 82% of which are members of any of the regional or sectorial networks of REAS, and the remaining 18% are organisations who also share the social and solidarity economy principles and join the former in the creation of a Spanish social market. The 41 pages of this report paint a nice portrait of the Spanish social and solidarity economy (download automatically translated report in English, original report in Spanish, and infographic in Spanish).
Feminist economy
It shows how the organisations in the network commit to equity, diversity and inclusion principles (download automatically translated report in English, original report in Spanish, and infographic in Spanish).
REAS social market
It shows how the organisations participate in an social and solidarity economy space that unites production, distribution and consumption to satisfy the global needs of people and the organisations themselves within the framework of the network (download automatically translated report in English, original report in Spanish, and infographic in Spanish).
Institutional publications
Measure, Manage and Maximise Your Impact: A Guide for the Social Economy
OECD/European Union, 2024, Local Economic and Employment Development (LEED), OECD Publishing, Paris (see Box 4.4 within the document).
More info
Scientific publications
2024
Why and How Responsible Organisations Are Assessing Their Performance: State of the Practice in Environmental, Social and Governance Accounting. España, S., Ramautar, V., Martín, S., Thorsteinsdottir, G., Sinaga, Y. A. & Pastor, Ó., 10 Oct 2024, Advances in Performance Management and Measurement for Industrial Applications and Emerging Domains: COPERMAN 2023.Springer, p. 13-56 44 p. (Lecture Notes in Production Engineering; vol. Part F3515).
Navigating the Complex ESG Accounting Landscape: Engineering a Method Selection Framework. Ramautar, V., España, S. & Farshidi, S., 2024, In: Complex Systems Informatics and Modeling Quarterly. 2024, 38, p. 1-26 26 p.
Optimising Sustainability Accounting: Using Language Models to Match and Merge Survey Indicators. Ramautar, V., Ritfeld, N., Brinkkemper, S. & España, S., 2 May 2024, Research Challenges in Information Science: 18th International Conference, RCIS 2024, Guimarães, Portugal, May 14–17, 2024, Proceedings, Part I. Araújo, J., de la Vara, J. L., Santos, M. Y. & Assar, S. (eds.). 1 ed. Springer, p. 338-354 17 p. (Lecture Notes in Business Information Processing; vol. 513).
Situational Environmental, Social and Governance Accounting: From Ethical Value Elicitation to Sustainability Reporting. Ramautar, V., Brinkkemper, S., Pastor, Ó. & España, S., 31 May 2024, Enterprise, Business-Process and Information Systems Modeling – 25th International Conference, BPMDS 2024, and 29th International Conference, EMMSAD 2024, Proceedings. van der Aa, H., Bork, D., Schmidt, R. & Sturm, A. (eds.). Springer, p. 309-324 16 p. (Lecture Notes in Business Information Processing; vol. 511 LNBIP).
Model-driven sustainability accounting. Ramautar, V. D., 9 Oct 2024, Utrecht, Doctoral thesis: Utrecht University. 297 p.
2023
Sustainable Development Goals in the ICT sector. Ramautar, V., España, S., Nguyen, M. & El Yousfi, A., 2023, 2023 International Conference on ICT for Sustainability (ICT4S).IEEE
The OpenESEA Modeling Language and Tool for Ethical, Social, and Environmental Accounting. Ramautar, V. & España, S., 2023, In: Complex Systems Informatics and Modeling Quarterly. 2023, 34, p. 1-29 29 p., 187.
Task Completeness Assessments in the Evolution of Domain-Specific Modelling Languages. Ramautar, V., España, S. & Brinkkemper, S., 8 Jun 2023, Advanced Information Systems Engineering: 35th International Conference, CAiSE 2023, Zaragoza, Spain, June 12–16, 2023, Proceedings. Indulska, M., Reinhartz-Berger, I., Cetina, C. & Pastor, O. (eds.). Springer, p. 314–329 16 p. (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); vol. 13901 LNCS).
2022
Model-driven production of data-centric infographics: An application to the impact measurement domain. España, S., Ramautar, V., Overbeek, S. & Derikx, T., 2022, Research Challenges in Information Science: 16th International Conference, RCIS 2022, Barcelona, Spain, May 17–20, 2022, Proceedings. Guizzardi, R., Ralyté, J. & Franch, X. (eds.). Cham, Switzerland: Springer, p. 477-494 18 p. (Lecture Notes in Business Information Processing; vol. 446 LNBIP).
A domain specific language for data-centric infographics: the technical report. España, S., Ramautar, V., Overbeek, S. & Derikx, T., 17 Mar 2022, arXiv, p. 1-180.
Managing the Complexity in Ethical, Social and Environmental Accounting: Engineering and Evaluating a Modelling Language. Ramautar, V. & España, S., 2022, In: Joint Proceedings of the BIR 2022 Workshops and Doctoral Consortium, co-located with 21st International Conference on Perspectives in Business Informatics Research (BIR 2022), CEUR Vol-3223, p. 88-103. 16 p.
Assessing the Ethical, Social and Environmental Performance of Conferences. España, S., Ramautar, V. & Le, Q. T., 2022, 16th International Conference on Research Challenges in Information Science (RCIS 2022). Guizzardi, R., Ralyté, J. & Franch, X. (eds.). Springer, p. 752-760 9 p. (Lecture Notes in Business Information Processing; vol. 446 LNBIP).
2019
Model-driven engineering support for social and environmental accounting. España, S., Bik, N. & Overbeek, S. J., 2019, 13th International Conference on Research Challenges in Information Science, RCIS 2019, Brussels, Belgium, May 29-31, 2019. Kolp, M., Vanderdonckt, J., Snoeck, M. & Wautelet, Y. (eds.). Los Alamitos, USA: IEEE, p. 311-322 12 p.