Social Impact Assessment

Social impact as an intangible driver in assessing economic value: an application to the italian third sector

Many studies have focused on Intellectual Capital (IC) applied to the Third Sector in the past few years. Despite the growing interest in intellectual capital in the field, the concept remains unclear. Few scholars and practitioners deal with the subject, however, as far as we know there are no studies that show the relationship between social impact generated by non-profit organizations and IC. This is the first study to be focused on this topic.

Social Impact and Online Communication in B-Corp

The main aim of the present study is to empirically analyze the relationship between the level of social
impact and the level of online communication in B Corps. To reach this aim, the following indices were
developed: the SIA index (based on the overall score of the Benefit Impact Assessment) and the SIA online
communication index (based on a mix of variables selected from the literature). An analysis of 400 BCorp
websites was then carried out to highlight companies’ behaviors and point out differences between

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