Editorial: Emotional and social value of organizations

Frontiers in Psychology

article

Virginia Barba-Sánchez¹  José Luis Retolaza²  Leire San-José³  Adrian Zicari⁴ 

[1] ENSITMA, Department of Business Administration, ESII, University of Castilla-La Mancha;HUME, Deusto Business School, University of Deusto;ECRI, Financial Economics II, University of the Basque Country;Department of Accounting and Management Control, ESSEC Business School

关键词: social value;    emotional value;    stakeholder theory;    shared value;    social economy;    Social accounting;   

DOI  :  10.3389/fpsyg.2022.1064540

学科分类：社会科学、人文和艺术（综合）

来源: Frontiers

【 摘 要 】

Financial and economic indicators have traditionally been used to measure organizational value. In recent years, however, there has been increasing interest in corporate social responsibility and in integrating both economic and social responsibilities into organizational value. The fostering of the social and solidarity economy (SSE) (Calderón-Milán et al., 2020), the economy based on the common good (Sanchis et al., 2021) and sustainability has exposed the shortcomings of this traditional methodology when it comes to calculating the organizational social value. Due to the fact that financial-economic indicators are still recognized as the main means of determining value, there is often a lack of integration between economic and social aspects, and while there are well-established measurements for corporate economic status, there is currently no standardized method for measuring organizational social value. Although previous initiatives such as the Global Reporting Initiative (GRI) or the Social Return on Investment (SROI) have attempted to go further than merely financial aspects, these do not permit a full comparison between companies and do not efficiently analyse corporate social return (Retolaza et al., 2015). A new business narrative is, therefore, needed to incorporate this social value (Retolaza Ávalos et al., 2021).

【 授权许可】

CC BY