Abstract - EN
Throughout the last decades, the scientific community as well as the international institutions, have made a great deal of effort in the development of an agreed definition of the Social Economy and of the entities that comprise the same, as well as to measure its impact on employment and the economic inequalities of the society in which it participates.
This study contributes to existing literature with the development of a methodology focused on the identification, assessment and monetary valuation of the effects associated with Social Economy enterprises and linked to the generation of “social utility” using the case of Spain as a practical application of the methodology developed. The basic premise of the analysis conducted specifies that the values shared by Social Economy entities generate a differentiated behaviour in relation to their staff composition, the work conditions, their productive specialisation and their geographical location in comparison with other type of firms, and that “social value” added requires a specific assessment. These aspects are deeply related to the 2030 Agenda for Sustainable Development, which objective eight is to promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.