사회적 가치 측정에 관한 탐색적 연구 ：예비타당성조사의 경제성 분석 사례를 중심으로

[Purpose] Companies are moving to disclose non－financial information such as social activities. However, there are no consistent standards for disclosing such information, which raises issues of reliability and comparability of the disclosed information. This study tried to investigate the issues of measuring social value based on the case of preliminary feasibility study. [Methodology] In this study, the cost and benefit analysis were investigated in the economic analysis performed in the preliminary feasibility study. In addition, major issues were derived from the road and electric power projects, which are representative projects of the preliminary feasibility study. [Findings] There should be a discussion to identify the definition of social value and items to be disclosed. In addition, it is necessary to discuss the reference point for measuring social value and a fair monetization method. These discussions may differ by country, industry, and company, which is a matter of pros and cons, which may lead to sharp conflicts of interest. [Policy Implications] This study looked at the issues that may arise in measuring social value through the case of a preliminary feasibility study. This can be used as a benchmark in establishing corporate social value disclosure standards. This study has the implications of suggesting points to consider when judging the disclosed social value to the stakeholders.