In recent years, the concept of corporate value creation has undergone a profound evolution. Companies are increasingly required to integrate social and environmental considerations into their strategic and operational models, responding to growing stakeholder expectations and to the global urgency for sustainable development. Financial performance alone is no longer sufficient to ensure legitimacy; organizations must now demonstrate their capacity to generate positive societal outcomes, embedding ethical, social, and environmental criteria within their value creation processes. This thesis investigates the integration of social value measurement within corporate strategy through the lens of the Social Return on Investment (SROI) methodology. Rooted in Stakeholder Theory and Social Impact Assessment (SIA), SROI provides a structured, monetized approach to assess and communicate the broader value produced by business initiatives.