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Shared value is a concept that, since its inception in 2011, has attracted the interest of academics, governments, businesspersons and decision makers in all areas. Traditionally, value creation has been confused with sustainability, corporate social responsibility, among others; but there is a line that unites all the concepts, through the creation of a social value and an economic value, generated simultaneously. Within this exploratory study, the first business case on how to measure this value was created, with the purpose to represent the creation of value in variables of benefit to society, such as: health and skills of employees; safety, environmental impact, use of water, use of energy, creation of new micro-businesses, among others. The results of the investigation provide the guideline to continue measuring more cases; offering a novel proposal at national and international level, on how to measure shared value, and how social investment can generate a return to the company.

Midiendo el impacto del valor compartido: el caso de negocios