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From Evaluation to Valorising: Three Moments in the Making of Social Impact Value.

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Authors: Barinaga, Ester1 (AUTHOR) ester.barinaga@fek.lu.se
Source: Journal of Social Entrepreneurship. Mar2026, Vol. 17 Issue 1, p28-52. 25p.
Subject Terms: *Value creation, *Social impact, *Social entrepreneurship, Social impact assessment
Abstract: Value creation is central to entrepreneurship. Within social entrepreneurship research, value is discussed in relation to impact assessment as either pertaining to the thing assessed or dependent on the assessor. These are two perspectives that are blind to the value creation effects of the impact assessment process itself. Following pragmatist developments in the sociology of valuation, the article examines social impact evaluation activities and their performative effects. Findings, based on an analysis of a nascent social venture's efforts to assess impact, suggest that the very acts of evaluating value are implicated in enacting social and organisational value. As a result, the article calls for a shift in focus from merely social value metrics and perspectives to social valuation processes and practices. This analytical shift helps uncover the social and political dimensions inherent in social impact assessment processes. [ABSTRACT FROM AUTHOR]
Database: Entrepreneurial Studies Source
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  Data: <searchLink fieldCode="JN" term="%22Journal+of+Social+Entrepreneurship%22">Journal of Social Entrepreneurship</searchLink>. Mar2026, Vol. 17 Issue 1, p28-52. 25p.
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  Data: *<searchLink fieldCode="DE" term="%22Value+creation%22">Value creation</searchLink><br />*<searchLink fieldCode="DE" term="%22Social+impact%22">Social impact</searchLink><br />*<searchLink fieldCode="DE" term="%22Social+entrepreneurship%22">Social entrepreneurship</searchLink><br /><searchLink fieldCode="DE" term="%22Social+impact+assessment%22">Social impact assessment</searchLink>
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  Data: Value creation is central to entrepreneurship. Within social entrepreneurship research, value is discussed in relation to impact assessment as either pertaining to the thing assessed or dependent on the assessor. These are two perspectives that are blind to the value creation effects of the impact assessment process itself. Following pragmatist developments in the sociology of valuation, the article examines social impact evaluation activities and their performative effects. Findings, based on an analysis of a nascent social venture's efforts to assess impact, suggest that the very acts of evaluating value are implicated in enacting social and organisational value. As a result, the article calls for a shift in focus from merely social value metrics and perspectives to social valuation processes and practices. This analytical shift helps uncover the social and political dimensions inherent in social impact assessment processes. [ABSTRACT FROM AUTHOR]
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=ent&AN=191765904
RecordInfo BibRecord:
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      – Type: doi
        Value: 10.1080/19420676.2023.2262158
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      – Code: eng
        Text: English
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        PageCount: 25
        StartPage: 28
    Subjects:
      – SubjectFull: Value creation
        Type: general
      – SubjectFull: Social impact
        Type: general
      – SubjectFull: Social entrepreneurship
        Type: general
      – SubjectFull: Social impact assessment
        Type: general
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      – TitleFull: From Evaluation to Valorising: Three Moments in the Making of Social Impact Value.
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            – D: 01
              M: 03
              Text: Mar2026
              Type: published
              Y: 2026
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