Análisis económico-financiero de las empresas sociales en Reino Unido clasificadas por los ODS

Abstract

RESUMEN: La economía social está cobrando importancia en una sociedad cada vez más concienciada con aspectos como la inclusión social o el medioambiente. En 2015 los Jefes de Estado y Gobierno de los principales países del mundo acordaron los ODS fijados en la Agenda 2030. En España son cada vez más las empresas sociales existentes, sin embargo, queda un gran desarrollo por delante. Por el contrario, Reino Unido es un gran referente en esta materia que cuenta con miles de empresas sociales impulsadas principalmente por UnLtd, creada en 2002 y que recibió una gran ayuda por parte de Millennium Commission, un proyecto del Gobierno británico. Debido al gran desarrollo de este país en la materia ha sido el elegido para el estudio. En una primera parte más teórica del trabajo se da a conocer el significado de la Economía Social y los ODS, que nos permite comprender la segunda parte del trabajo que es más práctica. Se llevará a cabo un análisis económico-financiero de algunas empresas sociales de Reino Unido que aparecen en la página web de Social Enterprise UK, a partir de la información financiera obtenida de la base de datos Amadeus. A su vez, las empresas serán clasificadas por los ODS para valorar como se afronta cada Objetivo en el país. Alguno de las ratios utilizadas en el análisis han sido, la ratio de solvencia, la ratio de endeudamiento y autonomía financiera, el margen de EBITDA, así como la rentabilidad económica y financiera. El propósito del análisis es demostrar que una empresa puede ser rentable y cubrir una necesidad social al mismo tiempo.

ABSTRACT: The social economy is gaining importance in a society increasingly aware of aspects such as social inclusion or the environment. In 2015, the Heads of State and Government of the main countries of the world agreed on the SDGs set out in the 2030 Agenda. In Spain there are more and more existing social businesses, however, there is a great development ahead On the contrary, the United Kingdom is a great reference in this area that has thousands of social enterprises driven mainly by UnLtd, created in 2002 and which received a great help from the Millennium Commission, a project of the British Government. Due to the great development of this country in the matter, it has been chosen for the study. In a more theoretical first part of the work, the meaning of the Social Economy and the SDGs is disclosed, which allows us to understand the second part of the work that is more practical. An economic-financial analysis will be carried out of some social companies in the United Kingdom that appear on the Social Enterprise UK website, based on the financial information obtained from the Amadeus database. In turn, the companies will be classified by the SDGs to assess how each Objective is addressed in the country. Some of the ratios used in the analysis have been the solvency ratio, the indebtedness and financial autonomy ratio, the EBITDA margin, as well as the economic and financial profitability. The purpose of the analysis is to demonstrate that a company can be profitable and cover a social need at the same time. The social economy is gaining importance in a society increasingly aware of aspects such as social inclusion or the environment. In 2015, the Heads of State and Government of the main countries of the world agreed on the SDGs set out in the 2030 Agenda. In Spain there are more and more existing social businesses, however, there is a great development ahead On the contrary, the United Kingdom is a great reference in this area that has thousands of social enterprises driven mainly by UnLtd, created in 2002 and which received a great help from the Millennium Commission, a project of the British Government. Due to the great development of this country in the matter, it has been chosen for the study. In a more theoretical first part of the work, the meaning of the Social Economy and the SDGs is disclosed, which allows us to understand the second part of the work that is more practical. An economic-financial analysis will be carried out of some social companies in the United Kingdom that appear on the Social Enterprise UK website, based on the financial information obtained from the Amadeus database. In turn, the companies will be classified by the SDGs to assess how each Objective is addressed in the country. Some of the ratios used in the analysis have been the solvency ratio, the indebtedness and financial autonomy ratio, the EBITDA margin, as well as the economic and financial profitability. The purpose of the analysis is to demonstrate that a company can be profitable and cover a social need at the same time.