Corporate social responsibility has emerged over several decades, for the purpose of improving the image of organizations with their social actors (interested parties or stakeholders), as well as to demonstrate the social sensitivity of businesses and their creation of shared value; however, companies increasingly face the challenge of measuring this shared value of their interventions in the social environment in which they operate. If they successfully achieve this, they will have taken a huge step that will allow them to consolidate permanent sustainability and social responsibility policies.

几十年来，企业社会责任已经出现，其目的是改善组织与其社会行动者（利益相关方或利益相关者）的形象，以及展示企业的社会敏感性及其创造共同价值；然而，企业越来越面临的挑战是，在其经营所在的社会环境中衡量其干预措施的共同价值。如果它们成功地实现了这一目标，它们将迈出一大步，使它们能够巩固永久的可持续性和社会责任政策