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Analysis Characteristics of Social Value Measurement Methods and the Latest Trends
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사회적 가치 측정방법의 특징 분석 및 최신 동향

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Type
Academic journal
Author
A-reum Jung (사회적가치연구원) Seung Jun Hur (사회적가치연구원) Ki-kwang Song (사회적가치연구원) Bo Young Kim (사회적가치연구원)
Journal
Korean Academic Society Of Business Administration Korea Business Review Vol.24 No.3 KCI Accredited Journals
Published
2020.8
Pages
145 - 171 (27page)
DOI
10.17287/kbr.2020.24.3.145

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Analysis Characteristics of Social Value Measurement Methods and the Latest Trends
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Abstract· Keywords

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As the importance of social value has increased worldwide, various methods of social value measurement have been developed by many agents. In this respect, this study examines the trends regarding the development of social value measurement methods, the methodological differences between agents, and the characteristics of the latest measurement methods.
The development process of social value measurement method began with agents such as governments, international organizations, and non-profit foundations. As various agents develop and implement their own measurement methods, the call for global standardization has increased. The agents can be primarily categorized into international organizations, governments, nonprofit entities, impact investment institutions, consulting firms, and corporate initiatives. The measurement methods differ from agent to agent as the objectives of each are different.
This study considers five characteristics regarding recent social value measurement. First, there is a gradual movement to translate social value in monetary terms to utilize both social and economic values in decision-making. Second, since the 2010s, the international community has emphasized the need for the establishment of global standards for social value measurement. Third, there has been a transition from supplier-oriented measurements to a system that measures the actual change for beneficiaries. Fourth, changes have been made to integrate both social and economic values in reporting rather than social value alone. Lastly, there have been an increase in attempts to collect information via artificial intelligence and machine learning for more accurate measurement.
This is the first research to organize various agents based on their social value measurement methods. It provides insight on the current direction and role of these methods through their characteristics.

Contents

Ⅰ. 서론
Ⅱ. 사회적 가치 측정 동향
Ⅲ. 사회적 가치 측정방법 및 측정 주체
Ⅳ. 최신 사회적가치 측정방법에 대한 특징
Ⅴ. 결론
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UCI(KEPA) : I410-ECN-0101-2020-324-001158242