[en] This paper reviews a broad range of performance evaluation tools available for social enterprises and compare them. Therefore we develop an analytical framework based on the specificities of social enterprises and on performance management theory. This framework incorporates the most relevant criteria that will allow to determine whether a tool includes the ideal characteristics to evaluate performance in social enterprises and to what extent. Three of the most representative and widespread tools, the balanced scorecard, the social return on investment and the global reporting initiative framework, are then studied and compared through this analytical framework.
Research Center/Unit :
CES - Centre d'Économie Sociale - ULiège
Disciplines :
Social economics
Author, co-author :
Mouchamps, Hugues ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Social Entrepreneurship
Language :
English
Title :
Overview of performance evaluation tools and their relevance to social enterprises
Publication date :
05 July 2011
Number of pages :
15
Event name :
3rd EMES International Research Conference on Social Enterprises
Event organizer :
EMES network
Event place :
Roskilde, Denmark
Event date :
4 - 7 July 2011
Audience :
International
Name of the research project :
Performance evaluation in social enterprises
Funders :
Groupe coopératif CERA SPW DGO6 - Service Public de Wallonie. Economie, Emploi, Recherche ULiège - Université de Liège
