Table 1. Indicators of value Indicators...

Table 1.

Indicators of value

Indicators of social value	Indicators of economic value
• Common-good orientation (Cho, 2006; Mair et al., 2012; Searing, 2014; Yockey, 2014) • Enhancing the quality of life or social wealth (Zahra and Wright, 2016) • Improves unwanted states of societal affairs (Achleitner, 2016) • Needs satisfaction (instead of pursuing purely economic objectives) (Borzaga and Tortia, 2010); unmet social needs (Dufays and Huybrechts, 2014) • Positive societal transformation (Mongelli et al., 2019) • Social impact assessment is based on “economic language and disciplined metrics-based thinking from the banking and finance sectors” (Cooney and Lynch-Cerullo, 2014)	• Economic achievement (Osorio-Vega, 2019) • Financial wealth (Zahra and Wright, 2016) • Functional value (Pongsakornrungsilp and Schroeder, 2011) • Material value (Chell, 2007) • Personal wealth (Chell, 2007; Zahra and Wright, 2016) • Providing market segments with goods or services and thus with economic value (Corbett, 2016) • Satisfaction, profit or firm performance (Trevelyan and Williams, 2019) • Price/earnings ratios; the price (“the economic value of the exchange”) (Young, 2006)

Indicators of social value	Indicators of economic value
• Common-good orientation (Cho, 2006; Mair et al., 2012; Searing, 2014; Yockey, 2014)• Enhancing the quality of life or social wealth (Zahra and Wright, 2016)• Improves unwanted states of societal affairs (Achleitner, 2016)• Needs satisfaction (instead of pursuing purely economic objectives) (Borzaga and Tortia, 2010); unmet social needs (Dufays and Huybrechts, 2014)• Positive societal transformation (Mongelli et al., 2019)• Social impact assessment is based on “economic language and disciplined metrics-based thinking from the banking and finance sectors” (Cooney and Lynch-Cerullo, 2014)	• Economic achievement (Osorio-Vega, 2019)• Financial wealth (Zahra and Wright, 2016)• Functional value (Pongsakornrungsilp and Schroeder, 2011)• Material value (Chell, 2007)• Personal wealth (Chell, 2007; Zahra and Wright, 2016)• Providing market segments with goods or services and thus with economic value (Corbett, 2016)• Satisfaction, profit or firm performance (Trevelyan and Williams, 2019)• Price/earnings ratios; the price (“the economic value of the exchange”) (Young, 2006)

Indicators of social value

Indicators of economic value

• Common-good orientation (Cho, 2006; Mair et al., 2012; Searing, 2014; Yockey, 2014)• Enhancing the quality of life or social wealth (Zahra and Wright, 2016)• Improves unwanted states of societal affairs (Achleitner, 2016)• Needs satisfaction (instead of pursuing purely economic objectives) (Borzaga and Tortia, 2010); unmet social needs (Dufays and Huybrechts, 2014)• Positive societal transformation (Mongelli et al., 2019)• Social impact assessment is based on “economic language and disciplined metrics-based thinking from the banking and finance sectors” (Cooney and Lynch-Cerullo, 2014)

• Economic achievement (Osorio-Vega, 2019)• Financial wealth (Zahra and Wright, 2016)• Functional value (Pongsakornrungsilp and Schroeder, 2011)• Material value (Chell, 2007)• Personal wealth (Chell, 2007; Zahra and Wright, 2016)• Providing market segments with goods or services and thus with economic value (Corbett, 2016)• Satisfaction, profit or firm performance (Trevelyan and Williams, 2019)• Price/earnings ratios; the price (“the economic value of the exchange”) (Young, 2006)

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