Master thesis: Social performance measurement and strategic management in social enterprises
Translated title
Social performance measurement and strategic management in social enterprises: Social performance measurement and strategic management in social enterprises
Author
Kylmänen, Saara Maria
Term
4. term
Publication year
2021
Pages
93
Abstract
This thesis examines how social enterprises that focus on employment measure their social performance and use those measures to support strategic management. Using a semi-systematic review of management, entrepreneurship, and innovation literature, it compares three methods of social impact measurement: Blended Value Accounting (combining social, environmental, and financial value), the Social Value Construct (a framework for defining and tracking social value), and Social Impact Assessment (systematic evaluation of social effects). The methods were organized with the SMART framework (Specific, Measurable, Achievable, Relevant, Time-bound) and analyzed through stakeholder engagement theory and strategic management perspectives. Findings show these methods take distinctly different approaches, and measurement outcomes depend on how stakeholder engagement is integrated with strategic objectives. In market-oriented, employment-focused enterprises, beneficiaries play a key role because they both create value and receive the social impact.
Denne afhandling undersøger, hvordan socialøkonomiske virksomheder med fokus på beskæftigelse kan måle deres sociale indsats og bruge målingerne til at styrke den strategiske ledelse. Gennem et semi-systematisk litteraturstudie af forskning i ledelse, entreprenørskab og innovation sammenlignes tre metoder til måling af social effekt: Blended Value Accounting (samler social, miljømæssig og økonomisk værdi), Social Value Construct (ramme til at definere og følge social værdi) og Social Impact Assessment (systematisk vurdering af sociale effekter). Metoderne blev struktureret efter SMART-rammen (Specifik, Målbar, Opnåelig, Relevant, Tidsbestemt) og analyseret med udgangspunkt i interessentinddragelsesteori og strategisk ledelse. Resultaterne viser, at metoderne har tydeligt forskellige tilgange, og at måleresultaterne afhænger af, hvordan interessenter inddrages og kobles til virksomhedens strategiske mål. I markedsorienterede virksomheder med beskæftigelsesfokus spiller beneficiærer en nøglerolle, fordi de både skaber værdi og er modtagere af den sociale indsats.
[This apstract has been rewritten with the help of AI based on the project's original abstract]