Key concept 7 : For Ben & Jerry’s, for example, the ability to charge a price above the minimum cost of service provides the resources it needs to support an array of other activities some potentially “profitable” in an accounting sense, some not consistent with the founders’ respective visions of beneficial societal impact. In the case of Ben & Jerry’s, the subsidized activity is the work of its foundation, as well as its employee relations practices and community outreach. The activities of Ben & Jerry’s, Tata Group are ability to create social value derives from the existence of a residual in the creation of private value.