{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,17]],"date-time":"2026-06-17T03:58:39Z","timestamp":1781668719257,"version":"3.54.5"},"reference-count":105,"publisher":"Public Library of Science (PLoS)","issue":"10","license":[{"start":{"date-parts":[[2025,10,27]],"date-time":"2025-10-27T00:00:00Z","timestamp":1761523200000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"AGAUR - Agency for the Management of University and Research Grants. Generalitat de Catalunya.","award":["SGR 01091 AGAUR"],"award-info":[{"award-number":["SGR 01091 AGAUR"]}]},{"DOI":"10.13039\/100010661","name":"Horizon 2020 Framework Programme","doi-asserted-by":"publisher","award":["872396"],"award-info":[{"award-number":["872396"]}],"id":[{"id":"10.13039\/100010661","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["www.plosone.org"],"crossmark-restriction":false},"short-container-title":["PLoS One"],"abstract":"<jats:p>Scientific literature has clarified that companies\u2019 social impact is crucial in improving society by optimising their performance and relationship with their stakeholders, creating long-term value. Companies are increasingly interested in assessing their social impact. For instance, applying regulatory compliance increases investors\u2019 confidence, reputation, and image. It reduces risks and costs and improves decision-making, resilience, and talent retention. The concept of social impact and the scientific basis for evaluating and enhancing it have also been clarified and officially published by international organisations (besides the scientific literature). However, there is a lack of scientific literature on how to analyse companies\u2019 social impact based on scientific evidence of social impact. Building upon the latest contributions of the ALLINTERACT research project, funded by the European scientific programme Horizon 2020, we have focused on analysing the social impact of companies and institutions. Our work is based on the communicative methodology of research, which pioneered the development and proposal of the criteria of social impact and co-creation. In this regard, a twofold goal is addressed in this study. On the one hand, a systematic literature review has been conducted to identify existing models of social impact evaluation for companies and organisations based on scientific evidence of social impact. On the other hand, the Dialogic Social Impact Analysis of Companies and Organisations model for assessing social impact tailored for companies and institutions is presented, which has been previously developed as a result of scientific research about social impact evaluation in different fields. The results of the systematic literature review extracted from the screening of 387 articles and analysis of 70 of those articles revealed the absence of any model developed enough to assess companies\u2019 social impact based on scientific evidence of social impact. Existing models make critical errors like confusing social impact with transference. Hence, the DSIACO model presented in this article addresses this critical gap and drives scientific advancements in this area.<\/jats:p>","DOI":"10.1371\/journal.pone.0334833","type":"journal-article","created":{"date-parts":[[2025,10,27]],"date-time":"2025-10-27T17:37:17Z","timestamp":1761586637000},"page":"e0334833","update-policy":"https:\/\/doi.org\/10.1371\/journal.pone.corrections_policy","source":"Crossref","is-referenced-by-count":1,"title":["Dialogic Social Impact Analysis of Companies and Organizations (DSIACO): A pioneer model for evaluating social impact of companies and organizations"],"prefix":"10.1371","volume":"20","author":[{"given":"Mar","family":"Joanpere","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0167-6489","authenticated-orcid":true,"given":"Ana","family":"Burgues-Freitas","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-8630-7529","authenticated-orcid":true,"given":"Cristina","family":"Pulido","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Adriana","family":"Aubert","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5021-4881","authenticated-orcid":true,"given":"Elisabeth","family":"Torras-G\u00f3mez","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Maria","family":"Vieites","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4494-4508","authenticated-orcid":true,"given":"Marta","family":"Soler-Gallart","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ramon","family":"Flecha","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"340","published-online":{"date-parts":[[2025,10,27]]},"reference":[{"key":"pone.0334833.ref001","doi-asserted-by":"crossref","DOI":"10.1177\/16094069211067654","article-title":"Researchers\u2019 perceptions about methodological innovations in research oriented to social impact: citizen evaluation of social impact","volume":"21","author":"M Soler-Gallart","year":"2022","journal-title":"Inter J Qual Methods"},{"key":"pone.0334833.ref002","unstructured":"Flecha R. Definition of scientific evidence of social impact. Internet Archive. 2014. https:\/\/archive.org\/details\/scientific-evidence-social-impact_202106"},{"key":"pone.0334833.ref003","unstructured":"European parliament sustainable economy: parliament adopts new reporting rules for multinationals. Accessed 2025 April 13. https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals"},{"key":"pone.0334833.ref004","volume-title":"The dialogic society: the sociology scientists and citizens like and use","author":"R Flecha","year":"2022"},{"key":"pone.0334833.ref005","unstructured":"United Nations Sustainable Development Goals. Accessed 2023 August 14. https:\/\/www.un.org\/sustainabledevelopment\/"},{"issue":"2","key":"pone.0334833.ref006","doi-asserted-by":"crossref","first-page":"232","DOI":"10.1177\/0011392113515141","article-title":"Communicative methodology: successful actions and dialogic democracy","volume":"62","author":"R Flecha","year":"2014","journal-title":"Cur Sociol"},{"issue":"4","key":"pone.0334833.ref007","doi-asserted-by":"crossref","first-page":"298","DOI":"10.1093\/reseval\/rvx025","article-title":"A review of literature on evaluating the scientific, social and political impact of social sciences and humanities research","volume":"27","author":"E Reale","year":"2017","journal-title":"Research Evaluation"},{"key":"pone.0334833.ref008","unstructured":"Flecha R, Soler-Gallart M. Interactive Social Impact. Accessed on 15 August 2023. https:\/\/archive.org\/details\/interactive-social-impact"},{"key":"pone.0334833.ref009","unstructured":"Flecha R, Soler-Gallart M. How to measure the social impact of a company: Measuring the S in ESG. In: Proceedings of the Conference; Cambridge University Social Impact and Sustainability Society, 2023."},{"issue":"1","key":"pone.0334833.ref010","doi-asserted-by":"crossref","first-page":"69","DOI":"10.1111\/ilr.12370","article-title":"Assessing companies\u2019 decent work practices: an analysis of ESG rating methodologies","volume":"162","author":"C Louche","year":"2023","journal-title":"Inter Labour Rev"},{"key":"pone.0334833.ref011","unstructured":"EUR-Lex - 52021PC0189 - EN. Accessed 2025 April 13. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=celex:52021PC0189"},{"issue":"3","key":"pone.0334833.ref012","first-page":"216","article-title":"Sociological theory from dialogic democracy","volume":"8","author":"E Torras-G\u00f3mez","year":"2019","journal-title":"Int Multidiscip J Soc Sci"},{"issue":"1","key":"pone.0334833.ref013","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1108\/MBR-11-2021-0148","article-title":"Environmental, social and governance (ESG) performance in the context of multinational business research","volume":"30","author":"MK Linnenluecke","year":"2022","journal-title":"Multinat Business Rev"},{"issue":"2","key":"pone.0334833.ref014","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1177\/135638900100700203","article-title":"Dialogue in evaluation","volume":"7","author":"JC Greene","year":"2001","journal-title":"Evaluation"},{"issue":"1","key":"pone.0334833.ref015","first-page":"99","article-title":"Social impact measurement: why do stakeholders matter?","volume":"7","author":"E Costa","year":"2016","journal-title":"Sustain Acc Manag Pol J"},{"issue":"1","key":"pone.0334833.ref016","doi-asserted-by":"crossref","first-page":"102264","DOI":"10.1016\/j.pubrev.2022.102264","article-title":"A relational approach to social impact: Moving beyond instrumental and consumer approaches","volume":"49","author":"B Hurst","year":"2023","journal-title":"Public Relat Rev"},{"issue":"1","key":"pone.0334833.ref017","doi-asserted-by":"crossref","first-page":"231","DOI":"10.1108\/APJML-08-2021-0583","article-title":"The differential impact of monological and dialogical corporate social responsibility communication strategies on brand trust in the credence goods market","volume":"35","author":"W Dai","year":"2022","journal-title":"APJML"},{"issue":"2","key":"pone.0334833.ref018","doi-asserted-by":"crossref","first-page":"166","DOI":"10.59001\/pjeb.v3i2.190","article-title":"Adaptive stakeholder management in social startups","volume":"3","author":"AM Dwina","year":"2024","journal-title":"Peradaban J Econ Bus"},{"key":"pone.0334833.ref019","unstructured":"Pulido C, Aubert A, Burgu\u00e9s A, Joanpere M, Soler-Gallart M, Flecha R. DSIACO - dialogic social impact analysis of companies and organizations. https:\/\/archive.org\/details\/DISACO"},{"key":"pone.0334833.ref020","doi-asserted-by":"crossref","DOI":"10.1007\/978-3-319-60270-7","volume-title":"Achieving social impact","author":"M Soler-Gallart","year":"2017"},{"issue":"5","key":"pone.0334833.ref021","doi-asserted-by":"crossref","first-page":"591","DOI":"10.1177\/1350508414539784","article-title":"Worker cooperatives as an organizational alternative: Challenges, achievements and promise in business governance and ownership","volume":"21","author":"G Cheney","year":"2014","journal-title":"Organization"},{"issue":"5","key":"pone.0334833.ref022","doi-asserted-by":"crossref","first-page":"666","DOI":"10.1177\/1350508414537625","article-title":"The challenge for Mondragon: searching for the cooperative values in times of internationalization","volume":"21","author":"R Flecha","year":"2014","journal-title":"Organization"},{"issue":"8","key":"pone.0334833.ref023","doi-asserted-by":"crossref","DOI":"10.1371\/journal.pone.0203117","article-title":"Social impact in social media: a new method to evaluate the social impact of research","volume":"13","author":"CM Pulido","year":"2018","journal-title":"PLoS One"},{"issue":"7581","key":"pone.0334833.ref024","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1038\/528193d","article-title":"Social impact: Europe must fund social sciences","volume":"528","author":"R Flecha","year":"2015","journal-title":"Nature"},{"issue":"13","key":"pone.0334833.ref025","doi-asserted-by":"crossref","first-page":"1519","DOI":"10.1177\/1077801215627511","article-title":"Breaking the silence at Spanish universities: findings from the first study of violence against women on campuses in Spain","volume":"22","author":"R Valls","year":"2016","journal-title":"Violence Against Women"},{"key":"pone.0334833.ref026","doi-asserted-by":"crossref","first-page":"962","DOI":"10.1177\/1077800420938680","article-title":"WIEGO: communicative daily life stories to assess social impact in the lives of informal workers","volume":"26","author":"I Tellado","year":"2020","journal-title":"Qual Inq"},{"key":"pone.0334833.ref027","doi-asserted-by":"crossref","DOI":"10.1177\/16094069221083373","article-title":"Innovative methodological approach to analyze innovation and social impact","volume":"21","author":"J Bellavista","year":"2022","journal-title":"Inter J Qual Methods"},{"key":"pone.0334833.ref028","doi-asserted-by":"crossref","DOI":"10.1177\/16094069211058614","article-title":"The Mondragon case: companies addressing social impact and dialogic methodologies","volume":"20","author":"T Morl\u00e0-Folch","year":"2021","journal-title":"Inter J Qual Methods"},{"key":"pone.0334833.ref029","doi-asserted-by":"crossref","DOI":"10.1177\/16094069221133231","article-title":"Social impact ex-post evaluation protocol","volume":"21","author":"A G\u00f3mez","year":"2022","journal-title":"Inter J Qual Methods"},{"key":"pone.0334833.ref030","unstructured":"Cuevas SG, Carol RV. Social impact from bottom-up movements: the case of the adult school la verneda-sant mart\u00ed."},{"issue":"4","key":"pone.0334833.ref031","doi-asserted-by":"crossref","first-page":"500","DOI":"10.3390\/bs15040500","article-title":"Analysis and review of the research and advocacy for behavioral change related to the denormalization of gender violence in Spanish Universities","volume":"15","author":"M Soler-Gallart","year":"2025","journal-title":"Behav Sci (Basel)"},{"issue":"3","key":"pone.0334833.ref032","doi-asserted-by":"crossref","first-page":"419","DOI":"10.6018\/analesps.494351","article-title":"Exploring a dialogic approach in tackling psychotic diseases: a systematic review","volume":"38","author":"A Fern\u00e1ndez-Villard\u00f3n","year":"2022","journal-title":"An psicol"},{"issue":"4","key":"pone.0334833.ref033","doi-asserted-by":"crossref","first-page":"406","DOI":"10.3390\/bs15040406","article-title":"The co-creation and implementation of a protocol for the prevention of gender violence in a non-university adult educational center","volume":"15","author":"A Crespo-L\u00f3pez","year":"2025","journal-title":"Behav Sci (Basel)"},{"key":"pone.0334833.ref034","article-title":"The PRISMA 2020 statement: an updated guideline for reporting systematic reviews","volume":"372","author":"MJ Page","year":"2021","journal-title":"BMJ"},{"issue":"1","key":"pone.0334833.ref035","doi-asserted-by":"crossref","first-page":"89","DOI":"10.1186\/s13643-021-01626-4","article-title":"The PRISMA 2020 statement: an updated guideline for reporting systematic reviews","volume":"10","author":"MJ Page","year":"2021","journal-title":"Syst Rev"},{"issue":"4","key":"pone.0334833.ref036","doi-asserted-by":"crossref","first-page":"816","DOI":"10.3390\/world4040051","article-title":"Social impact measurement: a systematic literature review and future research directions","volume":"4","author":"L Feor","year":"2023","journal-title":"World"},{"issue":"4","key":"pone.0334833.ref037","doi-asserted-by":"crossref","first-page":"746","DOI":"10.1111\/j.1365-2753.2011.01662.x","article-title":"Reviewing studies with diverse designs: the development and evaluation of a new tool","volume":"18","author":"R Sirriyeh","year":"2012","journal-title":"J Eval Clin Pract"},{"issue":"4","key":"pone.0334833.ref038","doi-asserted-by":"crossref","first-page":"377","DOI":"10.1177\/0268580920914755","article-title":"COVID-19 infodemic: More retweets for science-based information on coronavirus than for false information","volume":"35","author":"CM Pulido","year":"2020","journal-title":"Inter Sociol"},{"issue":"21","key":"pone.0334833.ref039","doi-asserted-by":"crossref","first-page":"12163","DOI":"10.3390\/su132112163","article-title":"Social impact analysis of products under a holistic approach: a case study in the meat product supply chain","volume":"13","author":"J Aranda","year":"2021","journal-title":"Sustainability"},{"issue":"1","key":"pone.0334833.ref040","doi-asserted-by":"crossref","first-page":"475","DOI":"10.3390\/su15010475","article-title":"Non-financial communication in health care companies: a framework for social and gender reporting","volume":"15","author":"R Cassano","year":"2022","journal-title":"Sustainability"},{"issue":"3","key":"pone.0334833.ref041","doi-asserted-by":"crossref","first-page":"1183","DOI":"10.3390\/su12031183","article-title":"Minimizing the social impact of construction work on mobility: a decision-making method","volume":"12","author":"M Casanovas-Rubio M del","year":"2020","journal-title":"Sustainability"},{"issue":"2","key":"pone.0334833.ref042","doi-asserted-by":"crossref","first-page":"363","DOI":"10.1007\/s11367-019-01702-x","article-title":"A critical view on social performance assessment at company level: social life cycle analysis of an algae case","volume":"25","author":"P Rafiaani","year":"2019","journal-title":"Int J Life Cycle Assess"},{"issue":"6","key":"pone.0334833.ref043","first-page":"1193","article-title":"The key for success in the value chain of a social entrepreneur in Vietnam","volume":"17","author":"MN Do","year":"2022","journal-title":"JEC"},{"issue":"9","key":"pone.0334833.ref044","doi-asserted-by":"crossref","first-page":"1878","DOI":"10.1007\/s11367-021-01942-w","article-title":"Social life cycle assessment of an innovative industrial wastewater treatment plant","volume":"26","author":"M Serreli","year":"2021","journal-title":"Int J Life Cycle Assess"},{"issue":"4","key":"pone.0334833.ref045","first-page":"186","article-title":"Creating long-term social value on major infrastructure projects: a case study","volume":"175","author":"S Freelove","year":"2022","journal-title":"Proceed Instit Civil Eng Engineering Sustain"},{"issue":"1","key":"pone.0334833.ref046","doi-asserted-by":"crossref","first-page":"207","DOI":"10.3390\/app12010207","article-title":"Benefits of advanced air mobility for society and environment: a case study of Ohio","volume":"12","author":"EF Dulia","year":"2021","journal-title":"Applied Sciences"},{"issue":"2","key":"pone.0334833.ref047","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1007\/s11367-021-02017-6","article-title":"Comparative environmental and social life cycle assessments of off-shore aquaculture rafts made in ultra-high performance concrete (UHPC)","volume":"27","author":"MC Caruso","year":"2022","journal-title":"Int J Life Cycle Assess"},{"issue":"5","key":"pone.0334833.ref048","doi-asserted-by":"crossref","first-page":"500","DOI":"10.3390\/land10050500","article-title":"Children\u2019s rights in the indonesian oil palm industry: improving company respect for the rights of the child","volume":"10","author":"SI Pasaribu","year":"2021","journal-title":"Land"},{"key":"pone.0334833.ref049","doi-asserted-by":"crossref","first-page":"111744","DOI":"10.1016\/j.enpol.2020.111744","article-title":"The effectiveness of the social impact assessment (SIA) in energy transition management: stakeholders\u2019 insights from renewable energy projects in Mexico","volume":"145","author":"N Martinez","year":"2020","journal-title":"Energy Policy"},{"key":"pone.0334833.ref050","doi-asserted-by":"crossref","first-page":"121765","DOI":"10.1016\/j.jclepro.2020.121765","article-title":"Sustainable practices of the red ceramic industry and its influence on local communities","volume":"265","author":"M Kuasoski","year":"2020","journal-title":"J Clean Prod"},{"issue":"16","key":"pone.0334833.ref051","doi-asserted-by":"crossref","first-page":"10060","DOI":"10.3390\/su141610060","article-title":"Social organizational life cycle assessment of transport services: case studies in Colombia, Spain, and Malaysia","volume":"14","author":"JL Osorio-Tejada","year":"2022","journal-title":"Sustainability"},{"issue":"6","key":"pone.0334833.ref052","doi-asserted-by":"crossref","first-page":"1026","DOI":"10.1108\/MEQ-02-2018-0039","article-title":"Impact of CSR on learning outcomes","volume":"29","author":"SN Sinha","year":"2018","journal-title":"Manag Environ Qual"},{"key":"pone.0334833.ref053","article-title":"The Mondragon case: companies addressing social impact and dialogic methodologies","volume":"20","author":"T Morl\u00e0-Folch","year":"2021","journal-title":"Inter J Qualit Methods"},{"key":"pone.0334833.ref054","doi-asserted-by":"crossref","first-page":"62","DOI":"10.1016\/j.jbusres.2021.11.089","article-title":"Emergence of social impact in company\u2013NGO relationships in corporate volunteering","volume":"140","author":"P Brzustewicz","year":"2022","journal-title":"J Business Res"},{"issue":"7","key":"pone.0334833.ref055","article-title":"Social impact in product design, an exploration of current industry practices","volume":"142","author":"AT Pack","year":"2019","journal-title":"J Mech Design"},{"issue":"2","key":"pone.0334833.ref056","doi-asserted-by":"crossref","first-page":"11","DOI":"10.5334\/ijic.5377","article-title":"Collaboration for impact: co-creating a workforce development toolkit using an arts-based approach","volume":"20","author":"J Rayment","year":"2020","journal-title":"Int J Integr Care"},{"key":"pone.0334833.ref057","doi-asserted-by":"crossref","first-page":"189","DOI":"10.1016\/j.spc.2020.04.006","article-title":"From purpose to impact - an investigation of the application of impact measurement and valuation methods for quantifying environmental and social impacts of businesses","volume":"23","author":"P Braig","year":"2020","journal-title":"Sustain Prod Consump"},{"issue":"98","key":"pone.0334833.ref058","doi-asserted-by":"crossref","first-page":"127","DOI":"10.7203\/CIRIEC-E.98.13212","article-title":"La innovaci\u00f3n aplicada a la financiaci\u00f3n de las empresas de la econom\u00eda social. El caso de las inversiones de impacto","author":"N Magomedova","year":"2020","journal-title":"Ciriec-Espa\u00f1a"},{"issue":"6","key":"pone.0334833.ref059","doi-asserted-by":"crossref","first-page":"866","DOI":"10.1108\/IJEBR-07-2017-0218","article-title":"Chilean tourism sector \u201cB Corporations\u201d: evidence of social entrepreneurship and innovation","volume":"23","author":"I Zebryte","year":"2017","journal-title":"Int J Entrep Behav Res"},{"key":"pone.0334833.ref060","doi-asserted-by":"crossref","DOI":"10.5209\/reve.75567","article-title":"\u00bfSon transparentes las empresas que reciben subvenciones? El impacto social en Espa\u00f1a y su evaluaci\u00f3n","volume":"138","author":"L Mart\u00ednez Laguna","year":"2021","journal-title":"Rev estud coop"},{"key":"pone.0334833.ref061","first-page":"29","article-title":"The methods of social impact assessment: the state of the art and limits of application","volume":"22","author":"E Cerioni","year":"2021","journal-title":"Calitatea: Acces la Success"},{"issue":"2","key":"pone.0334833.ref062","doi-asserted-by":"crossref","first-page":"279","DOI":"10.1108\/CG-01-2020-0038","article-title":"The possibilities and limitations regarding the use of impact evaluation in corporate social responsibility programs in Latin America","volume":"21","author":"Y Kowszyk","year":"2020","journal-title":"Corp Gover"},{"key":"pone.0334833.ref063","article-title":"An openness framework for ex ante evaluation of societal impact of research","volume":"33","author":"P Benneworth","year":"2022","journal-title":"Res Eval"},{"issue":"2","key":"pone.0334833.ref064","doi-asserted-by":"crossref","first-page":"1493","DOI":"10.1007\/s10479-020-03554-3","article-title":"Incorporating environmental and social considerations into the portfolio optimization process","volume":"316","author":"K Liagkouras","year":"2020","journal-title":"Ann Oper Res"},{"issue":"4","key":"pone.0334833.ref065","doi-asserted-by":"crossref","first-page":"119","DOI":"10.15240\/tul\/001\/2019-4-008","article-title":"The corporate social responsibility in the Romanian banking system","volume":"22","author":"V Dinu","year":"2019","journal-title":"E+M"},{"issue":"2","key":"pone.0334833.ref066","doi-asserted-by":"crossref","first-page":"177","DOI":"10.1108\/JEC-07-2020-0127","article-title":"Customer perception of adoption and use of digital financial services and mobile money services in Uganda","volume":"15","author":"TJ Museba","year":"2021","journal-title":"J Enterp Commun"},{"key":"pone.0334833.ref067","doi-asserted-by":"crossref","first-page":"46","DOI":"10.1016\/j.jbusres.2022.01.051","article-title":"Value of corporate social responsibility for multiple stakeholders and social impact \u2013 relationship marketing perspective","volume":"143","author":"G Pfajfar","year":"2022","journal-title":"J Business Res"},{"issue":"8","key":"pone.0334833.ref068","doi-asserted-by":"crossref","first-page":"2931","DOI":"10.1108\/BIJ-09-2017-0255","article-title":"Benchmarking responsible management and non-financial reporting","volume":"25","author":"I Hilliard","year":"2018","journal-title":"BIJ"},{"issue":"4","key":"pone.0334833.ref069","doi-asserted-by":"crossref","first-page":"345","DOI":"10.1080\/13691066.2021.1982069","article-title":"Social impact venture capital investing: an explorative study","volume":"23","author":"A Croce","year":"2021","journal-title":"Venture Capital"},{"issue":"3","key":"pone.0334833.ref070","doi-asserted-by":"crossref","first-page":"810","DOI":"10.1002\/bse.2919","article-title":"The environmental performance of UK\u2010based B Corp companies: an analysis based on the triple bottom line approach","volume":"31","author":"A Liute","year":"2021","journal-title":"Bus Strat Env"},{"issue":"3","key":"pone.0334833.ref071","doi-asserted-by":"crossref","first-page":"1592","DOI":"10.3390\/su13031592","article-title":"The common good balance sheet and employees\u2019 perceptions, attitudes and behaviors","volume":"13","author":"J Wiefek","year":"2021","journal-title":"Sustainability"},{"issue":"1","key":"pone.0334833.ref072","first-page":"61","article-title":"Reverse social impact of oil palm plantation expansion: a study of three communities in Jambi, Indonesia","volume":"7","author":"P Pahmi","year":"2023","journal-title":"Fem Stud"},{"issue":"100","key":"pone.0334833.ref073","doi-asserted-by":"crossref","first-page":"239","DOI":"10.7203\/CIRIEC-E.100.18109","article-title":"Incrementando la eficiencia de las licitaciones p\u00fablicas con la contabilidad social","author":"R Bernal Uribarrena","year":"2020","journal-title":"Ciriec-Espa\u00f1a"},{"issue":"1","key":"pone.0334833.ref074","doi-asserted-by":"crossref","first-page":"98","DOI":"10.1016\/j.exis.2017.12.015","article-title":"Impacts of the oil boom on the lives of people living in the Albertine Graben region of Uganda","volume":"5","author":"T Ogwang","year":"2018","journal-title":"Extractive Indus Soc"},{"issue":"2","key":"pone.0334833.ref075","doi-asserted-by":"crossref","first-page":"268","DOI":"10.1108\/CG-01-2020-0042","article-title":"Measuring business impact: the lessons from the business schools","volume":"21","author":"M Kalika","year":"2020","journal-title":"Corp Gov"},{"issue":"10","key":"pone.0334833.ref076","doi-asserted-by":"crossref","first-page":"3075","DOI":"10.1108\/ECAM-11-2019-0643","article-title":"Managing new social procurement imperatives in the Australian construction industry","volume":"27","author":"M Loosemore","year":"2020","journal-title":"ECAM"},{"issue":"7","key":"pone.0334833.ref077","doi-asserted-by":"crossref","first-page":"959","DOI":"10.1007\/s11367-022-02063-8","article-title":"Assessing the contribution of products to the United Nations\u2019 sustainable development goals: a methodological proposal","volume":"27","author":"U Eberle","year":"2022","journal-title":"Int J Life Cycle Assess"},{"issue":"1","key":"pone.0334833.ref078","doi-asserted-by":"crossref","first-page":"129","DOI":"10.1002\/nml.21411","article-title":"Audience success or art for art\u2019s sake? Efficiency evaluation of dance companies in the United States","volume":"31","author":"MJ del Barrio\u2010Tellado","year":"2020","journal-title":"Nonprofit Mgmnt & Ldrshp"},{"issue":"5","key":"pone.0334833.ref079","doi-asserted-by":"crossref","first-page":"382","DOI":"10.1080\/14615517.2020.1765302","article-title":"Modifying social impact assessment to enhance the effectiveness of company social investment strategies in contributing to local community development","volume":"38","author":"I Gulakov","year":"2020","journal-title":"Impact Assess Proj Appr"},{"key":"pone.0334833.ref080","first-page":"365","article-title":"Social responsibility of mining companies and indigenous people of Chukotka","volume":"45","author":"O Kolomiets","year":"2021","journal-title":"Etudes Inuit Studies"},{"issue":"4","key":"pone.0334833.ref081","doi-asserted-by":"crossref","first-page":"1009","DOI":"10.1080\/20430795.2021.1891780","article-title":"Impact investments that have stood the test of time: historical homes of South Africa (1966-2020)","volume":"12","author":"S Viviers","year":"2021","journal-title":"J Sustain Finan Invest"},{"issue":"6","key":"pone.0334833.ref082","doi-asserted-by":"crossref","first-page":"1760","DOI":"10.1002\/csr.2147","article-title":"Certified corporate social responsibility? The current state of certified and decertified B Corps","volume":"28","author":"Y Kim","year":"2021","journal-title":"Corp Soc Responsibility Env"},{"issue":"13","key":"pone.0334833.ref083","doi-asserted-by":"crossref","first-page":"3612","DOI":"10.3390\/su11133612","article-title":"Assessment of the economic and social impact using SROI: an application to sport companies","volume":"11","author":"G Lombardo","year":"2019","journal-title":"Sustainability"},{"key":"pone.0334833.ref084","doi-asserted-by":"crossref","first-page":"2075","DOI":"10.1108\/EJM-09-2017-0576","article-title":"Livestreaming vs pre-recorded: How social viewing strategies impact consumers\u2019 viewing experiences and behavioral intentions","volume":"52","author":"T Ang","year":"2018","journal-title":"Eur J Mark"},{"issue":"3","key":"pone.0334833.ref085","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1504\/IJBE.2019.097966","article-title":"Impact of social media on brand commitment: testing the mediation role of perceived value and brand image","volume":"10","author":"HK Kalejahi","year":"2019","journal-title":"Int J Bus Environ"},{"key":"pone.0334833.ref086","doi-asserted-by":"crossref","first-page":"130456","DOI":"10.1016\/j.jclepro.2022.130456","article-title":"Industry 4.0 implementation: the relevance of sustainability and the potential social impact in a developing country","volume":"337","author":"WC Satyro","year":"2022","journal-title":"J Clean Prod"},{"key":"pone.0334833.ref087","doi-asserted-by":"crossref","first-page":"1589","DOI":"10.1111\/acfi.12638","article-title":"Measurement concerns and agreement of environmental social governance ratings","volume":"61","author":"L Widyawati","year":"2020","journal-title":"Acc Finan"},{"issue":"4","key":"pone.0334833.ref088","doi-asserted-by":"crossref","first-page":"1096","DOI":"10.1002\/csr.2256","article-title":"Embedding sustainability in risk management: The impact of environmental, social, and governance ratings on corporate financial risk","volume":"29","author":"GC Landi","year":"2022","journal-title":"Corp Soc Responsibility Env"},{"key":"pone.0334833.ref089","first-page":"1","article-title":"Exploring the effectiveness of sustainability measurement: which ESG metrics will survive COVID-19?","author":"J Atkins","year":"2022","journal-title":"J Bus Ethics"},{"issue":"4","key":"pone.0334833.ref090","doi-asserted-by":"crossref","first-page":"1993","DOI":"10.1002\/bse.2728","article-title":"Non\u2010financial strategy disclosure and environmental, social and governance score: insight from a configurational approach","volume":"30","author":"R Santamaria","year":"2021","journal-title":"Bus Strat Env"},{"issue":"16","key":"pone.0334833.ref091","doi-asserted-by":"crossref","first-page":"9256","DOI":"10.3390\/su13169256","article-title":"Sustainable investment: consequences for psychological well-being","volume":"13","author":"T G\u00e4rling","year":"2021","journal-title":"Sustainability"},{"issue":"10","key":"pone.0334833.ref092","doi-asserted-by":"crossref","first-page":"391","DOI":"10.3390\/info12100391","article-title":"Information content measurement of ESG factors via entropy and its impact on society and security","volume":"12","author":"H Hassani","year":"2021","journal-title":"Information"},{"issue":"4","key":"pone.0334833.ref093","doi-asserted-by":"crossref","first-page":"3634","DOI":"10.3390\/su15043634","article-title":"The quality of environmental KPI disclosure in ESG reporting for SMEs in Hong Kong","volume":"15","author":"AWH Yip","year":"2023","journal-title":"Sustainability"},{"issue":"24","key":"pone.0334833.ref094","doi-asserted-by":"crossref","first-page":"16597","DOI":"10.3390\/su142416597","article-title":"Does fintech development enhance corporate ESG performance? evidence from an emerging market","volume":"14","author":"D Wang","year":"2022","journal-title":"Sustainability"},{"issue":"4","key":"pone.0334833.ref095","doi-asserted-by":"crossref","first-page":"251","DOI":"10.3846\/ijspm.2020.12174","article-title":"Holistic approach to the sustainable commercial property business: analysis of the main existing sustainability certifications","volume":"24","author":"A Vieira de Castro","year":"2020","journal-title":"Inter J Strat Property Manag"},{"issue":"10","key":"pone.0334833.ref096","doi-asserted-by":"crossref","first-page":"8173","DOI":"10.3390\/su15108173","article-title":"The impact of women\u2019s empowerment on the corporate environmental, social, and governance (ESG) disclosure","volume":"15","author":"J Dempere","year":"2023","journal-title":"Sustainability"},{"issue":"1","key":"pone.0334833.ref097","doi-asserted-by":"crossref","first-page":"88","DOI":"10.1108\/SAMPJ-10-2020-0358","article-title":"Materiality assessment: the case of Latin American listed companies","volume":"13","author":"YM Sep\u00falveda-Alzate","year":"2021","journal-title":"SAMPJ"},{"issue":"6","key":"pone.0334833.ref098","doi-asserted-by":"crossref","first-page":"1831","DOI":"10.3390\/su10061831","article-title":"Environmental, social and governance (ESG) and investment decision in Bangladesh","volume":"10","author":"S Sultana","year":"2018","journal-title":"Sustainability"},{"key":"pone.0334833.ref099","first-page":"363","article-title":"From Austin\u2019s speech acts to communicative acts. Perspectives from Searle, Habermas and CREA","volume":"43","author":"M Soler","year":"2010","journal-title":"Revista Signos"},{"key":"pone.0334833.ref100","volume-title":"Monitoring the Impact of EU Framework Programmes \u2013 Expert Report","author":"R Flecha","year":"2018"},{"issue":"1","key":"pone.0334833.ref101","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1093\/reseval\/rvt021","article-title":"Assessment, evaluations, and definitions of research impact: a review","volume":"23","author":"T Penfield","year":"2013","journal-title":"Res Eval"},{"issue":"118","key":"pone.0334833.ref102","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1002\/ev.260","article-title":"The Australian research quality framework: a live experiment in capturing the social, economic, environmental, and cultural returns of publicly funded research","volume":"2008","author":"C Donovan","year":"2008","journal-title":"New Drctns Evaluation"},{"issue":"6179","key":"pone.0334833.ref103","doi-asserted-by":"crossref","first-page":"41","DOI":"10.1126\/science.1250055","article-title":"Research funding. Science funding and short-term economic activity","volume":"344","author":"BA Weinberg","year":"2014","journal-title":"Science"},{"key":"pone.0334833.ref104","first-page":"43","volume-title":"Societal impact in monitoring the impact of EU framework programmes expert report;","author":"R Flecha","year":"2018"},{"issue":"2","key":"pone.0334833.ref105","doi-asserted-by":"crossref","first-page":"164","DOI":"10.1177\/135638900100700202","article-title":"Dialogue on dialogue","volume":"7","author":"TA Abma","year":"2001","journal-title":"Evaluation"}],"updated-by":[{"DOI":"10.1371\/journal.pone.0351979","type":"correction","label":"Correction","source":"publisher","updated":{"date-parts":[[2026,6,16]],"date-time":"2026-06-16T00:00:00Z","timestamp":1781568000000}}],"container-title":["PLOS One"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/dx.plos.org\/10.1371\/journal.pone.0334833","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,27]],"date-time":"2025-10-27T17:37:32Z","timestamp":1761586652000},"score":1,"resource":{"primary":{"URL":"https:\/\/dx.plos.org\/10.1371\/journal.pone.0334833"}},"subtitle":[],"editor":[{"given":"Jasman","family":"Tuyon","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"editor"}]}],"short-title":[],"issued":{"date-parts":[[2025,10,27]]},"references-count":105,"journal-issue":{"issue":"10","published-online":{"date-parts":[[2025,10,27]]}},"URL":"https:\/\/doi.org\/10.1371\/journal.pone.0334833","relation":{},"ISSN":["1932-6203"],"issn-type":[{"value":"1932-6203","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,10,27]]}}}