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Article
Publication date: 14 August 2009

Jim McLoughlin, Jaime Kaminski, Babak Sodagar, Sabina Khan, Robin Harris, Gustavo Arnaudo and Sinéad Mc Brearty

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises (SEs) that would provide the conceptual and practical…

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Abstract

Purpose

The purpose of this paper is to develop a coherent and robust methodology for social impact measurement of social enterprises (SEs) that would provide the conceptual and practical bases for training and embedding.

Design/methodology/approach

The paper presents a holistic impact measurement model for SEs, called social impact for local economies (SIMPLEs). The SIMPLE impact model and methodology have been tried and tested on over 40 SEs through a series of three day training courses, and a smaller number of test cases for embedding. The impact model offers a five‐step approach to impact measurement called SCOPE IT; MAP IT; TRACK IT; TELL IT and EMBED IT. These steps help SE managers to conceptualise the impact problem; identify and prioritise impacts for measurement; develop appropriate impact measures; report impacts and embed the results in management decision making.

Findings

Preliminary qualitative feedback from participants reveals that while the SIMPLE impact training delivers positive learning experiences on impact measurement and prompts, in the majority of cases, the intensions to implement impact systems, the majority feels the need for follow up embedding support. Paricipant's see value in adopting the SIMPLE approach to support business planning processes. Feedback from two SEs which has receives in‐house facilitates embedding support clearly demonstrates the benefits of working closely with an organisation's staff team to enable effective implementation.

Research limitations/implications

Some key future research challenges are identified as follows: systematically research progress in implementation after training for those participants that do not have facilitated embedding; to further test and develop embedding processes and models (using SIMPLE and other methods) with more SE organisations to identify best practices.

Originality/value

The SIMPLE fills a gap as a tool for holistic impact thinking that offers try and test accessible steps, with robust measures. The innovative steps take SEs through all key impact thought processes from conceptualisation to embedding guidance, feeding into business planning and strategic decision‐making processes. The comparison between the limitations of stand alone impact training and the benefits of facilitated embedding processes is instructive.

Details

Social Enterprise Journal, vol. 5 no. 2
Type: Research Article
ISSN: 1750-8614

Keywords

Article
Publication date: 16 June 2021

Alice Jones and Néstor Valero-Silva

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing…

Abstract

Purpose

English social housing providers are increasingly turning to social impact measurement to assess their social value. This paper aims to understand the contextual factors causing this rise in the practice, specifically within this sector; the mechanisms that enable it to be effectively implemented within an individual organisation and the outcomes of successful implementation for individual organisations and more widely across the sector and beyond.

Design/methodology/approach

A realist theory-based approach is applied to the study of a small number of social housing organisations and leaders within the sector to explore the use of social impact measurement. The paper addresses three questions: Why is social impact measurement being adopted in this sector? How is it successfully implemented? And what happens (outcomes) when it is successfully implemented? Addressing these questions necessitates deeper insight into the contextual pressures that have brought to the fore social impact measurement within the sector and the beneficial outcomes the practice provides (or is anticipated to provide) to social housing providers. The methodological approach of Realist Evaluation (Pawson and Tilley, 1997, 2004) is used to structure and analyse the empirical data and findings into a programme theory for social impact measurement. Realist Evaluation provides a programme theory perspective, seeking to answer the question “what works, for whom and in what circumstances?”. In this research, the “whom” refers to English social housing providers and the circumstances are the contextual conditions experienced by the sector over the past decade. The programme theory aims to set out the links between the contextual drivers for social impact measurement, the mechanisms that bring about its implementation and the outcomes that occur as a result. Within this, greater detail on the implementation perspective is provided by developing an implementation theory using a Theory of Change approach (Connell et al., 1995; Fulbright-Anderson et al., 1998). The implementation theory is then embedded within the wider programme theory so as to bring the two elements together, thereby creating a refinement of the overall theory for social impact measurement. In turn, this paper demonstrates its importance (the outcomes that it can achieve for organisations and the sector) and how it can effectively be implemented to bring about those outcomes.

Findings

Social housing providers use social impact measurement both internally, to determine their organisational priorities and externally, to demonstrate their value to local and national governments and cross-sector partners then to shape and influence resource allocation. The practice itself is shown to be an open and active programme, rather than a fixed calculative practice.

Research limitations/implications

The intensive nature of the research means that only a limited number of cases were explored. Further research could test theories developed here against evidence collected from a wider range of cases, e.g. other types of providers or non-adopters.

Practical implications

The research makes a strong contribution to practice in the form of a re-conceptualisation of how social impact measurement can be shown to be effective, based on a deeper understanding of causal mechanisms, how they interact and the outcomes that result. This is of value to the sector as such information could help other organisations both to understand the value of social impact measurement and to provide practical guidance on how to implement it effectively.

Social implications

As the practice of impact measurement continues to develop, practitioners will need to be aware of any changes to these contextual factors and consider questions such as: is the context still supportive of impact measurement? Does the practice need to be adjusted to meet the needs of the current context? For instance, the recent tragedy at Grenfell Tower has led to a reconsideration of the role of social housing; a new Green Paper is currently being drafted (Ministry for Housing, Communities and Local Government, 2018). This may have a number of implications for social impact measurement, such as a rebalancing of emphasis on outcomes relating to environmental improvements, towards outcomes relating to the well-being of tenants.

Originality/value

Existing literature is largely limited to technical guides. This paper links theory-based evaluation to practice contributing to social housing practice.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 7 March 2016

Ericka Costa and Caterina Pesci

This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this…

9648

Abstract

Purpose

This paper aims to discuss the notion of social impact of social impact measurement in social enterprises by supporting the multiple-constituency theory as a contribution to this under-theorised issue. Moreover, the paper proposes the stakeholder-based approach as the most appropriate solution for selection among metrics related to the growing number of social impact measurements.

Design/methodology/approach

The paper proposes a review of social impact measurement studies by considering contributions from both academia and practitioners, while providing a reassessment and conceptualisation of this issue in terms of the multiple-constituency theory.

Findings

The paper criticises the “golden standard approach” to social impact measurement according to which social enterprises have to find one standardised metric capable of determining an organisation’s real impact. The golden standard approach promotes a more “political view” of social enterprises, according to which multiple stakeholders set performance standards based on their viewpoints regarding the measurement’s purposes.

Research limitations/implications

The paper responds to the urgent call to define a theoretical framework that might guide social impact measurement, seeking to avoid the current lack of order and transparency in existing practices that could serve as a vehicle for camouflaging corporate social un-sustainability.

Originality/value

The multiple-constituency approach should discourage organisations from opportunistically selecting a social impact measurement with the sole purpose of proving a higher impact, as, within the proposed new perspective, social impact metrics are no longer managed independently by the social enterprises themselves. Instead, these metrics are defined and constructed with the stakeholders. As a result, social enterprises’ manipulative intentions should diminish.

Details

Sustainability Accounting, Management and Policy Journal, vol. 7 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 September 2020

Francesco Perrini, Laura A. Costanzo and Mine Karatas-Ozkan

There is currently a wide range of methods for measuring social impact. Each method uses specific indicators, mainly because of the diverse characteristics of social enterprises…

1632

Abstract

Purpose

There is currently a wide range of methods for measuring social impact. Each method uses specific indicators, mainly because of the diverse characteristics of social enterprises (SEs) and the type of impact that is analysed, thus hindering the definition of a single, shared measurement system and, at the same time, prompting the proliferation of countless alternative methods. Many enterprises experience difficulties in selecting the best method to carry out the measurement process correctly. The purpose of this paper is to contribute to filling in conceptual gaps inherent to measuring impact and value creating in the domain of social entrepreneurship (SE), as well as equipping the social entrepreneur with better knowledge of the methodologies available for measuring impact and supporting their decision-making process.

Design/methodology/approach

The aims of this paper are, therefore, threefold: to identify the common conditions of how to measure social impact (literature); to analyse how measurement is actually undertaken in practice (process); and to compare the four main methodologies, among the numerous ones, that have been developed to measure the impact generated by SEs so far (methods and comparison). The authors compared four of the most commonly used methodologies in the field of social impact measurement, analysing advantages, disadvantages and application fields. They evaluated whether a method can be considered preferable to others in each case.

Findings

The paper demonstrated the high fragmentation that characterised the existing literature concerning the measurement of social impact and the wide range of methodologies used, thus leading to a great confusion in regard to the selection of the most appropriate methodology for the pursuit of one's own ends. This often discourages the undertaking of the measurement process. The analysis used in this paper leads us to conclude that the social return on investment method is more popular than the other three alternatives.

Research limitations/implications

There are significant deficiencies in methodologies adopted, and researchers must use innovative, situated approaches that fit with the SE literature. The authors concluded that for the future, there is a need to do a SLR in a disciplined way. Further research is strongly recommended in this area, to provide more comparative studies of existing methods. It is hoped that enterprises can be directed towards using a limited range of formal methods that can capture the diversity of the various application cases, thus making it possible to compare different situations: a limited range of formal methods that can capture the diversity of the SEs considered and the impacts generated will be promoted.

Practical implications

The authors also want to analyse how the SEs concretely realise the measurement of their impact that often do not use the formal methodologies presented in the literature but rather tools created by the ad hoc companies on the basis of their specific needs.

Originality/value

This paper makes a theoretical contribution to the literature of the theory on social value within the SE field by having regard to how to measure social impact. It partially responds to Choi and Majumdar’s (2014) and Hlady-Rispal and Servantie’s (2016) calls for the development of a theory of measuring social value.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 15 November 2011

Michelle D. Lane and Maureen Casile

By proposing a comprehensive measurement framework, this paper attempts to move the nascent body of theoretical and empirical work on performance measurement in social

1013

Abstract

Purpose

By proposing a comprehensive measurement framework, this paper attempts to move the nascent body of theoretical and empirical work on performance measurement in social entrepreneurship ventures (SEVs) into reach for practitioners. The purpose of this paper is to help social entrepreneurs and academics put current knowledge to work to gain usable feedback about the success of operations.

Design/methodology/approach

This paper offers a framework for measuring firm survival, social action, and social change in SEVs based on a review of theoretical and empirical work.

Findings

Early work in SEV performance measurement shows consensus that social impact is at least as important as organizational viability, albeit more difficult to measure. The SEV measurement framework developed herein creates the link between firm viability (Survival), direct social action (Action), and long‐term social impact on the technical, political, and cultural aspects of society (Change) leading to the SAC framework.

Originality/value

The framework proposed in the paper gives practitioners a guide for comprehensive performance measurement based on their unique organizational mission using the SAC model. Widespread use of a measurement tool that addresses viability, action, and impact, may ultimately improve the efficiency with which SEVs attack social problems.

Details

Social Enterprise Journal, vol. 7 no. 3
Type: Research Article
ISSN: 1750-8614

Keywords

Book part
Publication date: 9 May 2014

Marc J. Epstein

While management control and performance measurement research and practices have advanced significantly in the last decades, the research and applications to social impacts and…

Abstract

Purpose

While management control and performance measurement research and practices have advanced significantly in the last decades, the research and applications to social impacts and social purpose organizations are underdeveloped. This chapter reports on three research studies that have important implications for future research and practice in the use of management control and performance measurement to solve global societal challenges.

Approach

This chapter provides new frameworks and performance measurement approaches used in three recent series of research projects. It also provides the results of this extensive research in using existing theories and managerial practices to improve success and the measurement of success in for-profit and nonprofit organizations that are focused on increasing their positive social impacts.

Findings

This research that spans more than 20 years and includes numerous projects and research methods in many countries has discovered a prior lack of application of existing theories, approaches, tools, and measures that are fundamental to management control and performance measurement. It found that much work is still needed in both academic research and managerial practices to apply them effectively in social purpose organizations and suggests areas for future research.

Originality

By reviewing the literature comprehensively and doing a series of related research projects, this analysis provides a foundation for future research in the applicability of management control and performance measurement approaches to the measurement and improvement of the social impacts of both for-profit and nonprofit organizations.

Details

Performance Measurement and Management Control: Behavioral Implications and Human Actions
Type: Book
ISBN: 978-1-78350-378-0

Keywords

Book part
Publication date: 8 January 2021

Gonca Ongan and Agata Fortuna

Collecting data on social impact and using it in decision-making process in organisation in order to maximise the social value created for people unfortunately is not yet the…

Abstract

Collecting data on social impact and using it in decision-making process in organisation in order to maximise the social value created for people unfortunately is not yet the common practice among social impact actors in Turkey. While the importance of allocating the resources in the most impactful way grows due to the pressing need to tackle increasing social inequalities, the social impact management practices of organisations aiming to contribute to the solution and create positive social impact lag behind. The chapter presents the current approaches and practices on social impact measurement and management of social impact actors in Turkey based on experience of Koç University Social Impact Forum.

Details

Generation Impact
Type: Book
ISBN: 978-1-78973-929-9

Keywords

Article
Publication date: 31 January 2020

Petra Tausl Prochazkova and Marta Noskova

This paper aims to investigate the issue of performance measurement of social enterprises with main particular focus on economic performance approach reflecting local aspect…

Abstract

Purpose

This paper aims to investigate the issue of performance measurement of social enterprises with main particular focus on economic performance approach reflecting local aspect, since the local aspect plays a significant role in social entrepreneurship concept. Thus, comparison of two instruments that consider local aspects: local multiplier 3 (LM3) and Input-Output analysis is examined. Input-Output analysis is empirically used to calculate social enterprises’ impact on the Czech economy and to confirm the assumption to be more suitable instrument for economic performance measurement of social enterprises in comparison to local multiplier 3 method.

Design/methodology/approach

The research adopted two-phase approach. At first a qualitative approach was used to compare the two selected instruments (LM3 and Input-Output analysis). Consequently, a quantitative research was applied to determine the impact of social enterprises’ activities on the economies of individual regions. The research was carried out on a sample of social enterprises (143 subjects) in the Czech Republic covering the year 2015. For this approach, Symmetric Input-Output tables and multipliers were calculated and revenue data from each observed social enterprise were used.

Findings

The findings of the research indicate effects of social enterprises’ activities on the economy in individual regions of the Czech Republic. The results clearly show that the impact of social enterprises on the Czech economy is not negligible. Calculated impacts differ in sectors as well as in regions. Besides, of these findings, the assumption that the Input-Output analysis is more appropriate instrument for economic performance measurement of social enterprises, especially in situation of a larger sample of social enterprises in different regions, in comparison to LM3 method, was confirmed.

Research limitations/implications

The limitations of this study is the dependence on the Symmetric Input-Output tables, which are usually published by local statistical offices and it takes some time to construct them. A more significant limitation and future research direction relates to the lack of generally accepted measurement framework in the sector of social enterprises and lack of the data, especially quantitative, in the Czech Republic.

Practical implications

The findings of the research represent a significant contribution to the process chain of understanding the role of social enterprises in (local) economy. The lack of proven impact of social enterprises to economy is considered as important limit of this sector development, not only from the perspective of investors and donors but also from the perspective of policymakers and even social enterprises themselves. The Input-Output analysis can be applied for any region of any country and can contribute to reduce scepticism about economic performance of social enterprises, thus to support putting social and environmental goals of social enterprises into practice.

Social implications

This research has been carried out on the so far largest identified sample of social enterprises in the Czech Republic and provides data for discourse among stakeholders about social enterprises’ impact; thus, it enables to understand their impact and make capable to enlarge their support network and development.

Originality/value

This research is a pioneering attempt to provide data about economic impact of social enterprises using Input-Output analysis in the Czech Republic. No previous research identifies such a large sample of Czech social enterprises and collects quantitative data about them, as well as considers Input-Output analysis as an option instead of LM3 method. The effort of this research has been to react on a research gap in studies related to the impact of social enterprises (reflecting local aspect). This paper could be understood as beneficial not only from the perspective of the Czech Republic but also worldwide.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 12 no. 4
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 22 January 2021

Katherine Ruff

This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents…

Abstract

Purpose

This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents and conclusions of the report.

Design/methodology/approach

Six impact reports based on the same data from the same organization were compared to each other, to the charity data and to the devices used. Specific attention is paid to the role of the device’s sociomaterial form and discursive entanglements.

Findings

The six reports assessed the impact differently from each other and in ways that were consistent with the devices used. The devices performatively reconfigured the charity in impact reports through a series of omissions and misrepresentations which could be traced to the discourses hardwired into the devices themselves. The devices did not simply present the same impact assessment to different audiences or for different purposes, but (mis)represented the charity in specific ways aligned with the discursive entanglements.

Research limitations/implications

The performativity of sociomaterial impact devices has implications for how researchers approach the study of impact measurement.

Practical implications

In this study, faithful adherence to an impact device led to greater omissions and misrepresentations than less expert impact assessments. Analysts should be supported to identify biases in their devices and be aware of sorts of omissions and misrepresentations that may result. Faithful adherence may not be the mark of rigorous analysis.

Originality/value

Performativity of impact measurement devices is explored with a unique data set.

Details

Qualitative Research in Accounting & Management, vol. 18 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 25 February 2014

Denni I. Arli and Jack Cadeaux

The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their…

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Abstract

Purpose

The aim of this study is to explore drivers of corporate community involvement (CCI) initiatives and the challenges faced by companies in measuring the social impact of their initiatives in Australia.

Design/methodology/approach

The authors conducted semi-structured interviews with various corporate social responsibility (CSR) or CCI managers from Australian companies and their not-for-profit (NFP) partners. The final sample consists of 27 managers from a mix of industries.

Findings

The study shows that stakeholder's salience may have an impact on CCI activities, especially in the area of measurements and reporting activities. Moreover, while some companies have attempted to measure the social impact of their initiatives, a large number of companies have not. This is all the more surprising given the recent focus in marketing on accountability and measurement. The results show three challenges: lack of interest, lack of resources and lack of consensus. Subsequently, the authors offer some research propositions to underline these challenges.

Originality/value

This study focuses on CCI which is one of the most visible parts of corporate social responsibility (CSR). It draws on interviews with various managers in charge of companies' CSR or CCI.

Details

Social Responsibility Journal, vol. 10 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

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