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Voluntas (2015) 26:649672 DOI 10.1007/s11266-013-9436-8
ORIGINAL PAPER
Performance Measurement for Social Enterprises
Marika Arena Giovanni Azzone Irene Bengo
Published online: 1 April 2014 International Society for Third-Sector Research and The Johns Hopkins University 2014
Abstract Over the past 20 years, the issue of performance measurement in Social Enterprises (SEs) has gained increasing relevance among researchers and practitioners. From an academic perspective, there has been an explosion in methodologies and tools for assessing social performance and impact, but with little systematic analysis and comparison across different approaches. From a practitioner perspective, SEs need to start measuring their performances in a systemic way, in order to support decision making and ensure accountability towards their stake-holders. In this context, this paper aims to contribute to the state of the art literature by developing an approach that could be applied to/by SEs to measure their results with respect to social, environmental and economic impacts. The proposed approach consists of a general PMS model for SEsi.e., the performance dimensions that should be measuredand a stepwise method to be used by SEs to develop their own PMS. For sake of clarication, the proposed approach is applied to the case of an Italian SE competing in the energy sector to develop a set of key performance indicators.
Rsum Les vingt dernires annes ont vu crotre la pertinence donne la problmatique de lvaluation des performances des entreprises sociales (ES) par les chercheurs et les professionnels du secteur. Du ct universitaire, nous avons assist une explosion des mthodologies et des outils dvaluation de performances et dimpact sociaux, toutefois peu accompagne danalyses et de comparaisons systmatiques entre les diffrentes approches. Du ct des professionnels, les ES doivent mettre en uvre une valuation systmique de leurs performances an daider la prise de dcision et de pouvoir rendre des comptes leurs partenaires. Dans un tel contexte, cet article se veut une contribution la littrature portant sur
M. Arena G. Azzone I. Bengo (&)
Dipartimento di Ingegneria Gestionale, Politecnico di Milano, Via Lambruschini 4, 20156 Milan, Italye-mail: [email protected]; [email protected]
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650 Voluntas (2015) 26:649672
ltat de lart: il labore une approche applicable aux ou par les ES, visant mesurer leurs rsultats en termes dimpact social, environnemental et conomique. Lapproche propose consiste dune part en un modle gnral de...