["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nIntegrating 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.\n"]