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"value" => "<ol><li><strong>Fijación del equipo y cronograma</strong>: la selección de un equipo de trabajo de calidad comprometido fue crucial para el éxito del proceso.</li><li><strong>Identificación de los grupos de interés</strong>: identificamos nuestros grupos de interés y a los que generamos valor, así como las variables de valor percibidas por ellos.</li><li><strong>Identificación de las variables de valor</strong>, es decir, aquellos aspectos en los que generamos valor y para lo que se dialogó con diferentes stakeholders.</li><li><strong>Monetización de los outputs</strong>: cuantificación de los outputs vinculados a cada variable de valor.</li><li><strong>Cálculo y visualización del valor social integral</strong>: integración de los resultados de los cálculos parciales mediante el Modelo Poliédrico.</li><li><strong>Difusión y evaluación</strong>: comunicación de los resultados a los grupos de interés y retroalimentación continua. También incorporamos todo este desarrollo en nuestra cultura organizativa.</li></ol><p>Este proceso ha permitido a Amica no solo valorar nuestro desempeño económico, sino también identificar y evidenciar el valor social generado para nuestros beneficiarios y otros grupos de interés. Con la integración de estos datos en la planificación estratégica y operativa, hemos podido mejorar nuestra capacidad para generar impacto social y atraer inversiones de impacto.</p><p><em><strong>Resultados y lecciones aprendidas. </strong></em>La contabilidad social ha permitido a Amica calcular un valor total generado de 197.870.173€ en los últimos cinco años, destacando un efecto multiplicador bastante significativo: en 2023, por cada euro público recibido, generamos un valor social de 8,81€, y por cada euro facturado, el valor generado es de 2,19€. </p><p>Sin embargo, no nos podemos quedar únicamente con los resultados que reflejan el impacto económico, sino también tenemos que incidir en la generación de interés en la inversión de impacto, la integración de indicadores sociales en la gestión estratégica, y la vinculación de la estrategia con los Objetivos de Desarrollo Sostenible.</p><p>Una lección clave aprendida es la capacidad de monetizar valores invisibles que no se recogen en la contabilidad tradicional, como la conciliación laboral, la estabilidad en el empleo y la innovación social, una información vital para la toma de decisiones estratégicas y para comunicar de manera efectiva el impacto de la organización en nuestros grupos de interés.</p><p><em><strong>Innovación y divulgación. </strong></em>La innovación en nuestro enfoque de contabilidad social se basa en la integración de datos financieros y no financieros, proporcionando una visión holística del desempeño organizacional. Esta práctica promueve la transparencia y la rendición de cuentas, y puede ser adoptada por otras organizaciones, incluso fuera del tercer sector, para mejorar la sostenibilidad y la responsabilidad social.</p><p>Respecto a la divulgación de esta práctica, hemos realizado presentaciones en foros, jornadas y publicaciones en la web de Amica, además de participar en redes como SpainNab y en iniciativas de impacto social.</p><p> </p><p>En definitiva, queremos presentar la implementación de la contabilidad social en Amica como un ejemplo de cómo las organizaciones pueden medir y comunicar su impacto social de manera integral, ya que esta práctica no solo mejora la gestión interna y la planificación estratégica, sino que también fortalece la relación con los grupos de interés y aumenta la transparencia y la confianza en la organización.</p><p>Nuestra experiencia demuestra que la contabilidad social es una herramienta poderosa para avanzar hacia una sociedad más inclusiva y sostenible, donde el valor generado por las organizaciones se reconoce y se valora adecuada y plenamente.</p><p> </p>"
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