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
I actually desired to compose a small note to thank for you for some of the pleasant secrets you happen to be showing on this webpage.
Hey there, I found your blog via The search engines whilst seeking a similar topic, your web site showed up, it seems fine. I’ve got saved it inside my yahoo bookmark
I am not sure where you are getting your information, but great topic. I needs to spend some time learning more or understanding more. Thanks for wonderful info I was looking for this information for my mission.
Couldn’t have said it better myself.
Many thanks for an incredible submit, would examine your others content. thank you your ideas with this, I soon became somewhat strike by this short article. Thanks again! You wanna make an excellent moment. Got some excellent facts here. I feel that in case more people thought about it doing this, they’d possess a better time period get the hold ofing the issue.
Couldn’t have said it better myself.
Great blog post. It’s useful information.
I wanted to thank you for this great read!! I definitely enjoying every little bit of it I have you bookmarked to check out new stuff you post
I like this weblog very much, Its a real nice office to read and incur information.
Superb! Generally I never read whole articles but the way you wrote this information is simply amazing and this kept my interest in reading and I enjoyed it.
Great blog post. It’s useful information.
Thank you an incredible publish, may examine your personal others content. thank you your notions within this, I soon became somewhat made an impact to by this article. Thanks again again! You earn a good aspect. Portrays natures best by the wonderful facts here. I believe that if a greater number of people thought about it like that, they’d have a very better time get the grasp ofing the matter.
I am definitely bookmarking this blog and sharing it with my friends. You will be getting plenty of visitors to your blog from me!
Theres obviously a lot to know about this. I believe you produced some great points in Features also.
Useful information shared..Iam very happy to read this article..thanks for giving us nice info.Fantastic walk-through. I appreciate this post.
Hello there, just became alert to your weblog by means of Google, and found that it is truly informative. I am going to watch out for brussels. I’ll appreciate should you continue this in future. Lots of individuals is going to be benefited from your writing. Cheers!
Thanks for an unbelievable post, would see your personal others posts. thank you your thinking for this, I felt a trifle strike by this text. Thanks again! You commit a great aspect. Displays the beauty through great facts here. I believe that if a greater number considered it like that, they’d have a very better time frame get the grasp ofing the difficulty.
There are some interesting time limits on this article however I don’t know if I see all of them heart to heart. There’s some validity however I’ll take maintain opinion until I look into it further. Good article , thanks and we would like more! Added to FeedBurner as nicely
You have noted very interesting points ! ps decent web site .
I was very pleased to find this web-site.I wanted to thank for your time of this wonderful read!! I definitely enjoy every little bit of it and I have you bookmarked to check out new stuff you blog post.
whoah this blog is great i love reading your articles. Keep up the great work! You know, many people are hunting around for this info, you can help them greatly.
Subscribed to your blog, thanks
Having read this I thought it was rather informative. I appreciate you taking the time and energy to put this short article together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worth it!
Excellent article. I will be facing many of these issues as well..
This really answered my problem, thank you!
Useful info. Lucky me I found your site by chance, and I am shocked why this twist of fate did not took place in advance! I bookmarked it.
Keep working ,remarkable job!
I didn’t quite understand this when I first read it. But when I went through it a second time, it all became clear. Thanks for the insight. Absolutely something to think about.
Thank you a tremendous put up, would see your personal others posts. i appreciate your ideas with this, I soon became a lttle bit strike by this article. Merit again! You earn a great moment. Has wonderful data here. I think that in case more people considered it like this, they’d have got a better time frame have the suspend ofing the issue.
quality post, I’m sharing it on FB!
This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want…HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!
I gotta favorite this internet site it seems very helpful extremely helpful.
Very nice post, I certainly love this website, keep on it.
lol, very good post.
You bring up many quite useful tips. Really worth a read through. I’ve sent the website through to friends
Extraordinary writing. I’ve bookmarked the idea without a doubt.
Thank you for being the coach on this subject. I enjoyed the article quite definitely and most of all preferred the way in which you handled the aspect I widely known as controversial. You’re always extremely kind to readers much like me and let me in my everyday living. Thank you.
Subscribed to your blog, thanks
You have a great blog here! would you like to make some invite posts on my blog?
Well said. I enjoyed that very much.
I definitely wanted to construct a simple comment to be able to thank you for all the marvelous strategies you are showing on this website. My extended internet look up has now been rewarded with incredibly good facts to exchange with my visitors. I ‘d repeat that most of us site visitors are extremely lucky to dwell in a perfect site with so many wonderful individuals with insightful points. I feel truly fortunate to have come across your web page and look forward to really more fabulous moments reading here. Thanks once again for all the details.
Thanks a lot for giving everyone such a pleasant chance to discover important secrets from this site. It is often so useful and also stuffed with a lot of fun for me and my office mates to visit your web site at minimum thrice weekly to find out the latest guides you will have. And of course, we’re at all times motivated for the great suggestions served by you. Certain 2 areas in this article are undeniably the most impressive I’ve ever had.
I and my buddies ended up checking out the excellent tips from your site then before long I got an awful feeling I never expressed respect to the web site owner for those techniques. Those men happened to be for that reason very interested to read all of them and have now clearly been taking pleasure in these things. Appreciation for actually being indeed accommodating as well as for having certain superb guides millions of individuals are really desirous to be aware of. My personal sincere regret for not expressing gratitude to sooner.
Hello! I simply wish to give a huge thumbs up for the great info you may have here on this post. I shall be coming back to your blog for more soon.
I really like looking through a post that can make people think. Also, many thanks for permitting me to comment!
Good write-up, I am normal visitor of one’s blog, maintain up the excellent operate, and It’s going to be a regular visitor for a lengthy time.
I’m impressed, I must say.
That is the suitable weblog for anybody who desires to find out about this topic. You realize a lot its virtually exhausting to argue with you (not that I actually would want…HaHa). You positively put a brand new spin on a subject thats been written about for years. Great stuff, just nice!
very nice post, i actually love this website, keep on it
Would you mind if I shared this piece of content on my web site? I would give you credit and a link back to your website. Many thanks, and if possible let me know here!