Applying sustainability indicators to the social enterprise business model
| Autor: | Lauren Darby, Heledd Mair Jenkins |
|---|---|
| Rok vydání: | 2006 |
| Předmět: |
Social accounting
Economics and Econometrics Process management Relation (database) Process (engineering) business.industry Environmental resource management Social sustainability General Social Sciences Business model Sustainability Corporate social responsibility Business Sustainability organizations |
| Zdroj: | International Journal of Social Economics. 33:411-431 |
| ISSN: | 0306-8293 |
| Popis: | PurposeThe purpose of this paper is to briefly assess social accounting methods and tools to measure business and social enterprise (SE) contributions to sustainability in relation to their usefulness and applicability to SEs. Using a case study example, the paper aims to describe and evaluate the process of developing and applying indicators to measure contributions to sustainability.Design/methodology/approachThe researchers worked with three senior members of staff at Wastesavers to develop a set of sustainability indicators. First a literature review of existing sustainability indicator sets and sustainability tools was undertaken. Then a scoping exercise was undertaken to understand what the company wanted out of the process and to decide on which indicators to use. A list on eight key indicators was developed and data on each of these collected and collated and a report was written. Discussion is focussed on the requirements, difficulties, appropriateness and potential pitfalls of such an approach, including commentary on the integration of indicators into working practices, organisational change and strategic development.FindingsNo one method of social accounting has been universally accepted in the UK. This requires greater coordination by those developing such models and a common research agenda on this area for SEs in the UK.Originality/valueThe development of social accounting methods in SE is a relatively new field and undertaking a pilot study such as this is an excellent means of identifying the organisational capacity limits present and identifying the changes that need to take place if such tools are to be developed further. |
| Databáze: | OpenAIRE |
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