This study explores how social ties and social impact can be accounted for in circular economy initiatives. 

It examines how a local project managing organic waste and unsold goods fosters social ties in a priority urban neighborhood in France, and how these dynamics can be grasped using an alternative qualitative accounting approach. 

It identifies key creators of social ties within local initiatives, proposes a social balance sheet highlighting factors that stimulate or undermine these ties and introduces a methodological approach for counting or recounting social impact in circular economy projects.