The social accountability establishes that every activity or company interacts in its surroundings, generating a social, economic, and environmental impact. Likewise, it outstands that the entities of the Third Sector are focused on determine its social impact, but without qualifying it, something that undervalues our contribution to the society.
Before this circumstance, Som – Fundació conducts an annual study to determine the social value that generates with its activity of support to the decision-making of the persons with intellectual disability residents in Catalunya.
Som – Fundació has elaborated the report of 2018 and 2019, following a methodology that combines qualitative and quantitative analysis to estimate the value that Som – Fundació brings to the whole set of groups of interests. This way, the social impact of the activity is monitored, generating a measured indicator that we can manage in order to identify the most valuable areas by our groups of interests and the aspects on which we must focus in order to improve our task.
According to the study, for each euro that Som – Fundació has devoted to its activity during 2019, has generated 6,27 € of economic and social return for its agents of interest. At 
the same time, the entity has been able to generate 15,44 € for each euro of public financing that has dedicated to the support of person with disability. In conclusion, the foundation has generated a social value of 27.337.523 € during 2019.
If we analyse the corporative evolution of the period 2018 to 2019, we observe that there has been an increase of 6,85% to the variables that are related directly with the users. On the other hand, the professionals and the volunteers are the groups of interest who have experimented a higher percentile increase, arriving to a 10,48%.
Before these results, it is clear that the quantification of the social value helps the entities to make visible the social impact of its action in the society and, at the same time, allows detecting the most valued aspects by the groups of interest in order to advance in the process of continuous improvement of the Foundation.