Over the last decade, there has been an increased interest in the social responsibilities of organizations and integrating economic and social responsibilities into the value of an organization. However, financial-economic indicators are still recognized as the primary indicator for value, meaning there is often a lack of integration between economic and social views.

The Theory of Separation suggests that ethics (understood as the social function of the enterprise) and financial performance are two independent aspects, as the foundation of the company lies in economics, and not in social achievements. However, many believe that the economic and social values of organizations are fully integrated. Despite this, although there are well-established measurements for the economic status of companies, there is currently no standardized measurement for the social value of an organization.

This Research Topic aims to develop an integrated model on the value of an organization based on its social contribution, and economic status. We anticipate contributions focused on various holistic paradigms, for example, the Social Accounting for Stakeholders or Stakeholder Accounting (SAS) model. Opposed to focusing purely on factors related to economic activity, we aim to understand the processes that engage stakeholders. Furthermore, we encourage contributors to apply the idea of social value to a variety of settings, including Health facilities, Universities, and sport.

Through the application of the SAS model, we can enable a quantitative and monetized comparison of integrated value between companies. This includes emotional value, which would allow more efficient decision-making based on symmetry and more complete information (private organizations), more efficiency in consumption or investment decisions (private individuals), and efficient indicators for establishing public policies (public administration). Overall, it could prove to be a basic and valuable component of business reputation, as it is a way of visualizing their social contribution and their level of Corporate Social Responsibility.

This Research Topic particularly encourages submissions on the following themes:

• New theoretical and methodological directions that provide a framework for continued understanding of the socio-emotional monetization processes that affect socio-economy enterprises, especially based on Stakeholders Theory or Corporate Social Responsibility frameworks.

• Critical reviews of the literature, identifying gaps in the understanding of economic and social efficiency of public expenditure through Social and Environmental Accounting.

• Empirical work examining multi-stakeholder vision for measuring the social contribution of social economy enterprises and analyzing possible causality between structural or organizational factors and social efficiency.

• Case studies describing interventions that have improved the business reputation and socio-emotional value in the context of private and public enterprises.

• Practical applications of the SPOLY model for calculating the social impact of inclusive and sustainable entrepreneurship, whether of people with disabilities, indigenous or other marginalized minorities.

• Proposal of a Digital Diagnosis Tools to support the processes of monetization of social value.

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Frontiers in Psychology

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