Propuesta de un método para evaluar y clasificar las empresas en función de su valor socialProposal of a method for evaluating and classifying companies around social value

Abstract

The definition and measurement of the value companies generate for society have been approached in literature from multiple perspectives. However, today we still do not have, effectively, a tool that allows a practical comparative evaluation of that value, a metric or indicator that could apply to companies of different sizes, industries, andgeographical origins. However, an indicator of this sort is needed either to provide society with a reference of its own to measure the performance of companies according to its interests and to provide an exchange value perspective in the corporate social value discussion. Our research aims to contribute to filling this gap. To do so, we try to grasp the conceptof corporate social value and, in particular, what it means when trying to standardize it to enable comparison among companies. Based on that concept, we analyze how some prominent, previous lines of work in the fields of economic and social value, including those around Corporate Social Performance, Stakeholder Value, Sustainable Value and Social Impact, fit into it...