CIRIEC Working Papers 2022/06 – FREE ACCESS

publication 09/02/2023
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From “Social Impact” to “Social Value”.
A holistic approach to the SSE Worth’ Measurement

Andrea BASSI After the financial-economic crisis of 2008 there has been an increasing diffusion of discourses by international institutions stressing the necessity towards the adoption of impact evaluation methods both by for profit and SSE organizations. This craze for impact measurement is generally led by the need of the stock exchange to find new financial markets (demand) for an increasing offer of socially or environmentally oriented financial products (such as the Social Impact Bond). (…)

The paper’s main aim is to argue in favour of the adoption of a broader conceptualization of the SSE contribution to the local community (and to the society as a whole) that the one implied by the term “impact”. It proposes a conceptual framework based on the “social value” notion, which requires to consider the worth (Bouchard, M. J. ed., 2009) linked to the presence of the organization itself and not only of its activities/ programs/services. (…)   2022
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