Monetización del valor socialel caso Clade

  1. Lazkano de Anta, Larraitz 1
  2. San José, Leire 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Revista:
Gizaekoa: Revista vasca de economía social

ISSN: 1698-7446

Año de publicación: 2019

Número: 16

Páginas: 103-127

Tipo: Artículo

DOI: 10.1387/REVES.20903 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Gizaekoa: Revista vasca de economía social

Objetivos de desarrollo sostenible

Resumen

To date, company analysis has been limited to economic analysis, since companies have been traditionally considered as an entity to generate economic value, while their social value was relegated to the background due to predominating accounting principles. While they are increasing in number, there are still relatively few organisations that are monetising the social value generated (a bit more than one hundred), while many are establishing the social impact created in society, although they do not monetise it. Specifically, in social economy, people are more relevant than capital. This means that knowing the value these people receive from the entity is more important than the capital contribution, since the former is aligned with the organisation's being, with its social purpose. In order to prove this affirmation, we selected the case study of one of the eight nation-wide large Social Economy company groups, the Clade group, consisting of twelve companies. The method used was a social accounting system to quantify, in monetary terms, the social impact of each organisation and of the group as a whole. This article aims to prove that the results obtained through classic or traditional accounting do not provide information on all the activities carried out by companies that have social impact. Additionally, we contribute to literature, because the social value created that we observe with this social accounting system proves how important this kind of non-transactional activity is for these entities. This activity is not included in traditional accounting, but it does make a large social contribution.

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Fuente de los datos: Dialnet