Safety as a Social Value: Revisiting a Participatory Case Study in Scotland

2010 ◽  
pp. 69-80
Author(s):  
Helen Roberts ◽  
Susan J. Smith ◽  
Betty Campbell ◽  
Cathy Rice
Keyword(s):  
Social Value

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

Challenges to measuring social value creation through social impact assessments: the case of RVA Works

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Balashankar Mulloth ◽  
Stefano Rumi
Keyword(s):  
Value Creation ◽  
Real World ◽  
Social Enterprise ◽  
Social Impact ◽  
Social Value ◽  
Impact Measurement ◽  
Social Entrepreneurs ◽  
Content Type ◽  
Social Value Creation

PurposeDespite the prevalence of academic literature debating and proposing competing conceptions of social value creation through socially driven enterprises, there is a lack of empirical studies on established impact measurement methodologies in the context of real-world ventures. The purpose of this paper is to illustrate a structured process of conducting social impact assessments (SIAs) through the real-world case of Richmond, Virginia Works Enterprise Support (RVA Works), a social enterprise in Richmond, Virginia, that provides educational programming on small business ownership to minorities and lower-income individuals.Design/methodology/approachThis qualitative research study incorporates an in-depth case study methodology. Evidence was collected through interpretive/qualitative interviews and direct observations by the researchers.FindingsUsing the example of RVA Works, the authors show that there is a lack of standardization and guidance for social entrepreneurs in choosing methods to assess their organizational performance, and that leading conceptions of social impact continue to face key weaknesses in their methodologies.Practical implicationsBy incorporating a qualitative case study approach, the authors present a real-world study of a social enterprise – specifically a microenterprise development organization – that may serve as a valuable example to social entrepreneurs and not-for-profit leaders facing similar challenges of social value creation and impact measurement.Originality/valueIn studying the experience of conducting SIAs by social enterprises, the authors illustrate the real-world challenges faced by entrepreneurs in applying theoretical conceptions of social value to the outcomes of their ventures, thus illustrating a need for additional clarity and discussion around a more comprehensive, standardized and broadly applicable measurement approach.

The University in a Retail Context

2019 ◽  
pp. 249-267
Author(s):  
Xhimi Hysa ◽  
Vusal Gambarov ◽  
Besjon Zenelaj
Keyword(s):  
Business Model ◽  
Social Value ◽  
Social Business ◽  
Business Model Canvas ◽  
The Social ◽  
Retail Activity ◽  
The University ◽  
Case Based

On-campus retailing is a spread practice, but academia has almost underestimated its potential. Nevertheless, not every type of retail activity adds value to customers and society. When the proposed value is society-driven and sensitive to consumers' wellbeing, customers' engagement increases. One business model, through which it is possible to exploit the benefits of on-campus retailing by adding social value, is the Yunus Social Business. This is a case-based study aiming to describe, through the Social Business Model Canvas, the founding of an organic shop within a university that is supplied by administrative staff of the university that are at the same time also local farmers. Further, the shop aims to resell organic food to university staff and students. The case study is theoretically enriched by traditional Porterian frameworks and new service frameworks such as the service-dominant logic by emphasizing the role of value proposition, value co-creation, and value-in-context.

Social Enterprises as Hybrid Organisations

2021 ◽  
pp. 73-85
Author(s):  
Mehlika Saraç
Keyword(s):  
Social Impact ◽  
Single Case ◽  
Social Enterprises ◽  
Social Value ◽  
Value Capture ◽  
Study Approach ◽  
Hybrid Organizing ◽  
Qualitative Descriptive ◽  
Dual Objectives

Social enterprises are organizations that seek to achieve social goals through innovative and social value-creating activities. However, besides their social objectives, they are confronting financial and resource-based challenges in the markets to provide their sustainability. The tension between these dual objectives leads organizations to focus on one of the strategies value-creating or value capture. However, in recent years, hybrid organizing is seen as an alternative way of balancing dual objectives. Thus this study aims to understand how hybrid social enterprises perform well and create social impact. A qualitative descriptive single case study approach will be used to analyze a hybrid organization and its consequences.

scholarly journals Toward a Value-Sensitive Absorptive Capacity Framework: Navigating Intervalue and Intravalue Conflicts to Answer the Societal Call for Health

2019 ◽  
pp. 000765031987610 ◽  
Author(s):  
Jilde Garst ◽  
Vincent Blok ◽  
Oana Branzei ◽  
Léon Jansen ◽  
Onno S. W. F. Omta
Keyword(s):  
Absorptive Capacity ◽  
Product Innovation ◽  
Food Industry ◽  
Economic Value ◽  
Social Value ◽  
Comparative Case Study ◽  
Moral Legitimacy ◽  
Societal Values ◽  
A Value

The majority of studies on absorptive capacity (AC) underscore the importance of absorbing technological knowledge from other firms to create economic value. However, to preserve moral legitimacy and create social value, firms must also discern and adapt to (shifts in) societal values. A comparative case study of eight firms in the food industry reveals how organizations prioritize and operationalize the societal value health in product innovation while navigating inter- and intravalue conflicts. The value-sensitive framework induced in this article extends AC by explaining how technically savvy, economic value–creating firms diverge in their receptivity, articulation, and reflexivity of societal values.

scholarly journals The gift economy and the development of sustainability

2019 ◽  
Vol 34 (6) ◽  
pp. 493-509
Author(s):  
Niels Thygesen
Keyword(s):  
Environmental Sustainability ◽  
Economic Situation ◽  
Social Value ◽  
Positive Contribution ◽  
Gift Giving ◽  
Gift Economy ◽  
The Gift ◽  
New Perspective

This article contends that a new perspective on the economy – a gift economy – would be beneficial to the development of sustainability. The principles and practices of the gift economy (giving, receiving and reciprocating) are exemplified by a case study of the Danish island of Samsø, which has used it to achieve environmental sustainability, improve its economic situation and generate social value. In order to illustrate the values and principles that underpin the gift economy, the article shows the underlying exchange mechanisms used in this modern version of ‘gift-giving’ and contrasts them to using money as the medium of exchange. One of the mainstays of the gift economy is the willingness and obligation to reciprocate, and the case study highlights some of the original ways of organising that have emerged from the gift economy on Samsø and how significantly they differ from organising and managing by budgets. As such, the article attempts to reframe the understanding of the economy and, in particular, to qualify and illustrate the potential of the organising principles behind the gift economy and encourage readers to conduct further research and engage in initiatives that will make a positive contribution to the development of sustainability.

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