Impresa sociale e creazione di valore: una tassonomia dei modelli di misurazione dell’impatto sociale sul territorio (Social enterprise and value creation: a taxonomy of models for measuring impact on the ecosystem)

Authors

  • Cecilia Grieco
  • Gennaro Iasevoli
  • Laura Michelini

DOI:

https://doi.org/10.7433/s91.2013.04

Keywords:

social enterprise, impact on the ecosystem, social and economic value, social impact, measurement models

Abstract

Purpose of the paper: The relationship between business and community is becoming a relevant topic especially considering the competitive scenario characterized by deep changes in which the boundaries between profit and not-for-profit organizations are becoming blurred. So, in this context the literature on social entrepreneurship and the measurement of social impact is increasing. The aim of the paper is to develop a taxonomy of existing social impact measurement models, in order to describe their characteristics and aims.

Methodology: Starting from the literature analysis n.76 models were selected and a hierarchical cluster analysis was developed.

Findings: The research allows the description of the main characteristics of social impact measurement models and their classification in four categories.

Research limits: The sample examines a large number of existing models, nevertheless the analysis techniques may provide room for discretion to the researcher.

Practical implications: Emerged results can be a useful landmark for companies to address the landscape of existing models. Moreover, the proposed taxonomy is useful for public institutions, which had begun to assess the real achieved outcomes when funding social initiatives.

Originality of the study: Since models are different in nature and purpose, classification systems are still incomplete. Identified criteria are applied to a wide sample of model in order to achieve a general classification.

 

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Published

2013-08-29