A stakeholder-based perspective in the value impact assessment of the project 'Valuing intangible assets in Scottish renewable SMEs'

摘要

Purpose - The aim of this paper is to provide an assessment of the value generated for the stakeholders by the implementation of the project "Valuing Intangible Assets in Renewable - VIA", managed by the Intellectual Assets Center in Scotland. The project is aimed at supporting the adoption of intangible asset management initiatives for driving performance improvement and to enhance the organizational value creation capacity of small and medium enterprises (SMEs) operating in the renewable energy sector in Scotland, and specifically in the Highlands and Islands contexts. In order to understand the value impact of the VIA Project it is necessary to adopt a stakeholder-based perspective. Design/methodology/approach - Considering the lack of structured approaches for the task at the hand, this paper first introduces an interpretative framework. In particular, the "Stakeholder Value Matrix" is proposed as a structured approach to identify the value dimensions affected by the project. Then, the results of a qualitative analysis based on a panel of semi-structured interviews carried out with a selected group of opinion-leaders, aware and informed of the project, are illustrated. Findings - A general positive judgement of the relevance and impact of the project at territorial level emerges. However, it seems that this project has had mostly an impact on the economic dimension rather on the socio-cultural and environmental value. Originality/value - Consistent with today's strategic view of the position and role of firms for the generation of sustainable wealth in the ecosystem, this paper presents the results of a stakeholder value-based assessment. In particular, it not only investigates the value generated by the project in terms of value added enhancement of the firms involved in the program, but also analyses the socio-cultural and environmental value dimensions.