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Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015 The classical investment assessment criteria and the emergence of new methods have been addressed in this paper. These are responsible for measuring the social impact caused by investments, to study whether they are substitutes or can be complementary. All this is materialized in a case study where NPV criterion is implemented with the SROI for the same investment and it was found that they do not have to reach the same result. The person in charge of making the decision regarding investment will study the case to decide what is more convenient for the company, ensure profitability saving investment, or do it with an NPV close to 0 or even negative in exchange for creating value in society that indirectly impact positively on the future of the company. |
