VALOR SOCIAL; UN CONOCIMIENTO NECESARIO PARA EL CAMBIO SOCIAL

Uno de los problemas a los que se enfrenta nuestra sociedad, es el desconocimiento del valor social aportado por cada uno de los actores que la conforman. A día de hoy parece no tener discusión lo necesario y oportuno que supone generar valor social de cara a alcanzar objetivos mayores como puedan ser la justicia, la equidad, el desarrollo comunitario, el bienestar, etc., sin embargo, no conocemos cuál es la capacidad de generarlo y menos aún, si generamos aprovechando y sacando el máximo rendimiento a los recursos que aplicamos.

La sociedad necesita de un sistema que mida el valor social y permita a su vez, identificar la generación del mismo; que cuantifique y resuelva su recuperación. Este valor, equiparable al valor añadido de los procesos económicos, debe ser identificado en su origen y destino con el fin que realmente podamos hablar de su recuperación e introducción nuevamente en el proceso de forma continuada.


La necesidad de identificar, cuantificar, dotarle de valor, recuperar y reintroducir el valor social aportado, encuentra muy diversas razones en la medida en que su conocimiento puede ser empleado de formas muy diversas como son:

El valor social como sistema de control de la gestión interna y el conocimiento profundo de la gestión social de una entidad sea cual sea su naturaleza jurídica. La eficiencia de las entidades sociales, de la administración pública o de las empresas no puede medirse sin tener en cuenta la eficiencia como generadora de valor social. Las entidades sociales y las administraciones públicas, dado su carácter social preferente, presentan una necesidad aún mayor que en el caso de las empresas. Para resolver esta necesidad de conocimiento la herramienta idónea es el “Balance Social” que, aún trabajando sobre una agrupación de valores, permita llegar a plantear un resultado único del mismo sin dejar de posibilitar el análisis de las partidas y el uso de ratios específicos que aporten mayor información. Información, que por otro lado, ha de permitir adecuar la gestión de la generación de valor social de cara a alcanzar los objetivos planificados, a la vez que una correcta aplicación de los recursos.

El valor social como valor de comunicación. Una sociedad que debe resolver sus problemas ha de empezar por conocerlos y reconocerlos como propios. Eso significa que ha de asumir su existencia además de entender su magnitud en la correcta dimensión y, en consecuencia, la responsabilidad que le compete. La necesidad, que el valor social añadido consiga resolver estos problemas, es el indicador que ha de permitir que la sociedad dimensione correctamente el mismo y lo reconozca, y que permitirá, desde esta posición, reaccionar y actuar corresponsablemente en la dirección adecuada. El indicador a utilizar en este caso no puede tener la complejidad de un “Balance Social” puesto que este necesita ser analizado desde el conocimiento de su estructura y la naturaleza de sus partes. Se debe por tanto recurrir a un grupo reducido de indicadores de fácil comprensión y asimilación y que sean a su vez, capaces de transmitir la información que la sociedad necesita, en cada momento, para situarse ante los diferentes problemas sociales que la rodean. Dependerá del objetivo pretendido con la transmisión de la información, la elección del indicador/ratio. Desde el conocimiento de este valor, la sociedad podrá interpretar los resultados de la acción de aquellos actores que generan valor social y que deciden optar por la transparencia de su gestión.

El valor social como sistema de evaluación del rendimiento de una inversión. Para atraer inversión a proyectos con una generación alta de valor social se debe aportar al inversor información que le permita saber cuál ha de ser el rendimiento de la misma. Difícilmente un empresario puede situarse como empresa frente a una inversión, sin realizar un análisis de la recuperación de esta. La empresa necesita por tanto, poder volcar en su sistema el valor social en forma y manera para que sea compatible con los sistemas de cálculo y datos con los que trabaja a la hora de tomar decisiones. El valor social tiene además que recuperarse, pues esta es la única manera de poder reintroducirlo en el sistema y seguir generando más valor social, se trata de un ciclo productivo. La tasa de recuperación del valor social (SROI), siguiendo el modelo de la tasa de recuperación de la inversión (ROI) en la economía financiera, es el indicador que trabaja con los parámetros que al empresario le son cercanos, conocidos y útiles. Ante la necesidad de financiación en proyectos sociales, el empresario puede asumir parte de la responsabilidad social siempre y cuando lo haga bajo criterios de eficiencia económica que serán medidos como la suma del ROI y el SROI. Este índice es el que ha evolucionado más en los estudios realizados sobre el valor social y hoy su utilidad excede la justificación de una inversión financiera.

El conocimiento del valor social no es un requerimiento exclusivo de las entidades sociales que quieren justificar ante sus inversores la bondad de su gestión, aunque también. Hoy es una condición necesaria para que la contribución a las responsabilidades sociales se realice desde todos los actores intervinientes corresponsablemente y se haga en condiciones de racionalidad, eficiencia y eficacia.

Un modelo formalizado sobre el valor social facilitará el conocimiento y el reconocimiento del problema social en su complejidad y magnitud. Permitirá la comprensión de la corresponsabilidad social y abrirá espacios naturales de intervención a cada actor social para que actúe.

La gestión del valor social recogerá la generación, el uso o apropiación, la recuperación y la reintroducción o nueva generación. La investigación llegará a formalizar el ciclo del valor social. Este es un ciclo que será imprescindible para explicar el ciclo económico. Conforme esta situación se alcance, la economía se dotará del contenido social que le es propio, pudiendo llegar a una gestión social de la economía.

NITTÚA

Núria González

Raúl Contreras

CONOCE EL INFORME DE NITTÚA SOBRE VALOR SOCIAL

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