English spreadsheet model of economic sport value. Theoretical and practical assumptions of application in Poland

The paper presents an approach to the valuation of sports projects based on the spreadsheet model proposed by the Sport England institution. The authors show specific sport and social value factors in Poland. The research is based on a comparative analysis and case study of the English model. The main aim of the paper is to identify key value drivers and variables in order to prepare a reliable model for economic sport value in Poland. In order to achieve this goal, the paper elaborates a stakeholder analysis of sports organisations in non profit projects. The paper is developed in a wider theoretical concept of social value Wydawca: