ABSTRACT
In literature, several approaches have been adopted to define and measure companies’ value to society. However, none of these research lines has yet produced a metric that could be considered standard and social to measure and compare the social value generated for companies, regardless of their size, industry and geography.
Our research aims to contribute to filling this gap. To do so, we try to grasp what corporate standard social value should represent and analyze how some prominent, previous lines of work in the field of economic and social value fit into it. Based on the study of these approaches, we build up a proposal of our own that can provide helpful information for primary stakeholders, beyond shareholders and financial analysts, upon which they can take action.
