The social achievements of social enterprises have a double nature as social projections of values that they intend to disseminate, and as its outcomes, which should produce impact, as benefits.
This is the core of social management, to render values and to produce public goods for mission accomplishment. This peculiarity suggests that the evaluation must consider the bonds among the reproduction of values and the impact of benefits.
The evaluation literature gathers many successful efforts to construct methodologies to match impact and economic evaluations. Although the technical procedures are well established, some interpretative questions deserve our attention, as the intangibility of benefits, and the limitation of methods adapted from the broadest area of public policies.
The purpose of this paper is to suggest an evaluation framework of mission accomplishment, resulting from a mapping of public goods produced by social enterprises achievements. It is done by approaching the results of social management as values and benefits entangled in a public space endowed with some attributes.
We emphasize in this paper the theoretical works of H. Putnam and A. Sen and present as example a project evaluated in Belo Horizonte, MG, Brazil.