STUDY | Impact Unicorns: towards a global vision of value - Impact France x BCG x ESSEC

SUMMARY

The Mouvement Impact France, the Boston Consulting Group and ESSEC Business School have put forward a method for the global evaluation of corporate performance, highlighting a new typology of "Unicorns" (innovative companies with a financial value in excess of €1 billion): "Unicorns with impact". In addition to the "classic" economic data (sales, stock market valuation, jobs created, etc.), this method takes into account the direct and indirect costs avoided (costs saved by avoiding CO² emissions, return to employment of an unemployed person, etc.) and the social value created (improved quality of life, change of outlook on disability, reduction in social inequalities, etc.).

This approach, illustrated by case studies (Phénix, May Santé, Quai Liberté, Simplon), is a plea for us to fully assess the value created and redefine corporate performance.

Keywords: avoided costs, indirect avoided costs, value creation, carbon footprint, companies, evaluation, impact, ecological impact, social impact, performance, CSR, social and environmental responsibility, social return on investment, SROI, startups, transition, social value, global societal value.

Illustration: Mouvement Impact France