The evaluation of the heritage assets of Pio Monte della Misericordia

The present research aims at studying how the problem of evaluation of the collections detected by the Pio Monte della Misericordia can be addressed and; in view of Corporate Social Responsibility, particular attention is paid to the “Seven Acts of Mercy” by Caravaggio as an important element of social responsibility and relief for the poor in Christianity. The present study evidences how, in this scenario, the CSR should not take into consideration only the economic needs but also the social and spiritual needs. In terms of valuation, the traditional evaluation methods are not able to capture the value of all of these elements; therefore, alternative non-traditional methods could provide interesting support because are more able to provide a measure of “total value” of the work of Caravaggio.