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Social value appraisal: cutting the Gordian knot

datacite.subject.fosCiências Sociais
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
datacite.subject.sdg10:Reduzir as Desigualdades
datacite.subject.sdg12:Produção e Consumo Sustentáveis
dc.contributor.authorCiccarino, Irene
dc.contributor.authorRodrigues, Susana
dc.contributor.authorSilva, Jorge
dc.date.accessioned2025-12-03T15:32:32Z
dc.date.available2025-12-03T15:32:32Z
dc.date.issued2022-06-01
dc.description
dc.description.abstractPurpose – Social initiatives must disclose their results to access support. However, there is no theoretical consensus about how to do it. It is still necessary to understand the value creation in social initiatives because they may or not have economic goals. However, these goals serve to make the social ones feasible. This study aims to cut this Gordian knot by providing measures aligned to the value theory but developed by the social lens. It offers a non-economic- focused approach to dealing with assessment complexity and with multiple stakeholders’ needs for information. Design/methodology/approach – A consolidation research path is suggested by three composed measures built upon tested and reliable scales. These value measures are discussed through narratives from Portuguese investors and social entrepreneurs in a mixed-methods design. Content analysis and online survey provided data for descriptive statistics, exploratory factor analysis and Cronbach’s alpha test. Findings – The analyses supported the value measures. Thus, they allow an effective way to assess and report the social value created. It also highlighted a potential use in preventive and corrective approaches helpful for several organizations that pursue social goals. Research limitations/implications – The measures were tested based on social entrepreneurs’ opinions. Future studies can include beneficiaries’ opinions, allowing comparisons that can help to set more realistic goals and better investment criteria. Originality/value – The relationship between investors and initiatives can improve, boosting their impact on society. The measures can highlight prioritization choices that influence the way value is created. Hence, they serve as a sensemaking from a holistic standpoint.eng
dc.description.sponsorshipThis work is financed by national funds through the FCT – Foundation for Science and Technology, I.P., under the project UIDB/04928/2020.
dc.identifier.citationCoelho, Tiago & Oliveira, Célia & Lisboa, Inês. (2025). A Non-Linear relation between Working Capital Management and Stock Liquidity. Portuguese Journal of Finance, Management and Accounting. 11. 10.54663/2183-3826.2025.v11.n22.86-98.
dc.identifier.doi10.1108/inmr-07-2021-0143
dc.identifier.issn2515-8961
dc.identifier.urihttp://hdl.handle.net/10400.8/14825
dc.language.isoeng
dc.peerreviewedyes
dc.publisherEmerald
dc.relationCentre of Applied Research in Management and Economics
dc.relation.hasversionhttps://www.emerald.com/inmr/article/21/1/2/1212880/Social-value-appraisal-cutting-the-Gordian-knot
dc.relation.ispartofInnovation & Management Review
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectValue creation
dc.subjectSocial value
dc.subjectSocial innovation
dc.subjectSocial investment
dc.subjectSocial value appraisal
dc.subjectSocial value measures
dc.titleSocial value appraisal: cutting the Gordian knoteng
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre of Applied Research in Management and Economics
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT
oaire.citation.endPage14
oaire.citation.issue1
oaire.citation.startPage2
oaire.citation.titleMaterials Research Innovations
oaire.citation.volume21
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameDobarrio Machado Ciccarino
person.familyNameRodrigues
person.givenNameIrene
person.givenNameSusana
person.identifierAIF-0325-2022
person.identifier.ciencia-id4E15-4DD8-16BF
person.identifier.ciencia-id1511-EB96-732A
person.identifier.orcid0000-0002-6517-4154
person.identifier.orcid0000-0002-6544-7001
person.identifier.scopus-author-id57382739200
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
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relation.isAuthorOfPublicationa9b7c7bf-2135-4c67-9054-705e461d5acd
relation.isAuthorOfPublication.latestForDiscovery8feb5104-be06-4ad9-9c4c-2d705955caa5
relation.isProjectOfPublication4c5aa29d-4b03-4713-8f40-08b3bbfd88d7
relation.isProjectOfPublication.latestForDiscovery4c5aa29d-4b03-4713-8f40-08b3bbfd88d7

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