scholarly journals Disclosure of Social-Economic Value in the Social Enterprise. Stimuli from an Italian Multiple Case Study

2020 ◽  
Vol 13 (6) ◽  
pp. 53
Author(s):  
Antonietta Cosentino

The growing interest in the financial, social and environmental sustainability of all organizations as a whole, as well as the growing sentiment for their responsibility towards the community, lead organizations to face the challenge of evaluating and communicating their non-financial performance through the social accounting. The issue assumes a peculiar meaning within social enterprises (SEs) aimed at pursuing the general interest. In these organizations, the disclosure of the value created for both internal and social stakeholder raises to rank of survival condition because the development, reputation and credibility of the SEs are closely linked to the institution's ability to reach and communicate externally the social value created. This work aims to highlight the peculiar resources of the SEs and demonstrate that, in most cases, they allow SEs to achieve financial sustainability. Social and economic value will be assessed and the share of income that cannot be distributed, regardless of the relevant regulatory provisions, will be emphasized. To achieve these goals, a multiple case study is used to measure the value added distributed to internal and external stakeholders by adapting Mook model to SEs. The results show that volunteering and donations contribute not only to the social value generated by SEs but to their economic sustainability as well, being considered as the engine of development of the economic system as a whole. This paper contributes to the literature by focusing on the contribution of liberalities and volunteering to consolidate the financial structure of the SE and to development of the economic system as a whole.

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liliana Ávila ◽  
Marlene Amorim

Purpose This paper aims to describe an exploratory study aiming to identify the mechanisms adopted by social enterprises for effective operations based on volunteer work. Design/methodology/approach An inductive multiple case study method was used addressing three social enterprises whose operations rely on a volunteer workforce. Findings Volunteer-based operations benefit from the establishment of a formal structure, involving different levels of volunteering complemented with other mechanisms, namely, educate and train, empower and connect. Special attention must be given to first-level volunteers, reinforcing the range of practices to motivate and engage them, as they serve as intermediaries between the paid employees and lower-level volunteers. Practical implications The study provides valuable insights for managers for the implementation of effective operations, building on volunteer work, aiming at the generation of social and economic value. Social implications Due to their innovative character, social enterprises are well-positioned to mobilize more and more qualified volunteers for a significant change in their communities. Adopting a more strategic and structured approach to volunteer management can enable these organizations to take advantage of it. Originality/value This study contributes to the literature on social enterprise by identifying a set of mechanisms adopted for effective volunteer-based operations. It also contributes to the literature on volunteer management by addressing an underexplored context.


2012 ◽  
Vol 2012 ◽  
pp. 1-10 ◽  
Author(s):  
Clodie Tal

This paper describes the development of discourse and reflection competencies by three early-age student teachers through repeated children’s book reading (RCBR) in small, heterogeneous groups. The students were enrolled in a four-track, early-education preparation program at Levinsky College of Education in Israel. Research based on a multiple-case-study methodology, focused on an analysis of the students’ interpretation of and reflections on the transcripts of the discourse throughout the three years of their fieldwork. Findings indicate that, over the three years, all three students relaxed their control of the discourse, allowing for more continuous literary discourse among the children. Differences in the developmental trajectories of the three students were manifested in the extent to which literary understanding and distinctive interpretations by the children were emphasized. Over the three years, all three students also developed a genuine concern for the children’s well-being and participation in the group. Analysis of the students’ protocols yielded a tentative formulation of milestones in the development of discourse and reflection competencies through teaching preparation studies.


2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Pratiwi Pratiwi

<p>Intermediary actors in rural areas are expected to stimulate not only economic growth but also social inclusion. The studies of innovation intermediaries in rural areas are under-researched. This study investigates the role, capabilities, and the outcome of the engagement of local community associations as intermediaries in different sectors such as agriculture, food processing, and tourism product. This study describes the way innovation promotes rural development. This research employs a multiple case study method and analyzes data triangulation. The interviews have indicated that intermediaries in different sectors need to play different roles due to their sector drivers, stakeholders, and challenges. This study also describes the outcome of the engagement of the intermediaries in increasing well-being, trust among stakeholders, and local people capability to innovate. Further, the study draws policy recommendations for the governments to enhance the skills and impact of the intermediaries, including collaborations, proposal competition, annual awards, organizational learning, training, and benchmarking.</p>


Forests ◽  
2021 ◽  
Vol 12 (12) ◽  
pp. 1622
Author(s):  
Camila Fagundes ◽  
Dusan Schreiber ◽  
Moema Pereira Nunes ◽  
Maria Eduarda Fernandes

Concern with the adequate use of natural resources has increased the relevance of products certifications in the wood supply chain, especially in companies established in Brazil, the cradle of one of the largest forest reserves. This study investigates the perception of companies on the potential and concrete benefits resulting from the Forest Stewardship Council (FSC) certification. To achieve this, a multiple case study was carried out with data triangulation through semi-structured interviews, documentary research and non-participant observation. Four FSC certified industries established in Brazil were analyzed. The results showed that of the four companies participating in the study, only one did not achieve the desired economic benefits, whereas all organizations accomplished the advantages of the other areas of sustainability, both the social and environmental.


2020 ◽  
Vol 23 (3) ◽  
pp. 339-361
Author(s):  
Maria Teresa Cuomo ◽  
Alice Mazzucchelli ◽  
Roberto Chierici ◽  
Francesca Ceruti

Purpose Taking jointly into account social commerce and online brand community, this paper aims to investigate how the growth of social commerce and the fast adoption of online brand communities have given firms the opportunity to establish a new kind of community, namely, the social commerce brand community. Adopting a managerial perspective, the research aims to identify the core dimensions of social commerce brand community and shed light on how they contribute in engaging customers and transform them into brand advocates. Design/methodology/approach Five social commerce retailers operating into five different sectors of activity have been involved in a multiple case study. Data retrieved from semi-structured interviews have been triangulated with information gathered from different sources to provide depth to the cases and enhance data validity. Findings This study substantiates the rise of social commerce brand community as a new phenomenon that differs from traditional online brand communities and provides firms with concrete support in selling activities and in managing relationships with customers. The multiple case study allows also to detect social commerce brand community core pillars, namely, participants’ identification, participation, conversation and social support. These four elements turned out to be crucial to develop an effective social commerce brand community. Research limitations/implications This study extends existing theory on social commerce and online brand community by investigating the social commerce brand community as a new phenomenon and clarifying the fundamental pillars on which it relies. Originality/value This study extends existing theory on social commerce and online brand community by investigating the social commerce brand community as a new phenomenon and clarifying the fundamental pillars on which it relies.


2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 519-519
Author(s):  
Fayron Epps ◽  
Janelle Gore ◽  
Mayra Sainz ◽  
Glenna Brewster

Abstract Literature supports the significance of religiosity as a protective factor to promote well-being for Black families facing dementia; However, minimum reports exist on the worship experiences of these families. The purpose of this multiple-case study was to report the experiences of Black families facing dementia who attended worship services at dementia-friendly churches. Data were collected through participant observations of family caregivers (n = 4) and persons living with dementia ( n = 4) during worship services and semi-structured interviews with the family caregivers over six months. Data were analyzed case by case followed by a cross-case analysis. Four overarching themes emerged: welcoming church culture, the significance of support with differences in perceived and actual support, engagement during worship service, and connectedness between the caregiver and their family member living with dementia. Family caregivers reported that their family member with dementia was attentive and expressed moments of clarity during and immediately after worship services. Religious worship can play an essential role in the quality of life among Black families affected by dementia. Health practitioners are encouraged to acknowledge the influences of religion among dementia families and integrate religious practices within interdisciplinary care plans and programs.


2019 ◽  
Vol 46 (1_suppl) ◽  
pp. 100S-109S ◽  
Author(s):  
Amy Reid ◽  
Michelle Abraczinskas ◽  
Victoria Scott ◽  
Morgen Stanzler ◽  
Gareth Parry ◽  
...  

Spreading Community Accelerators Through Learning and Evaluation (SCALE) was a Robert Wood Johnson Foundation–funded initiative from 2015 to 2017 to build capability of 24 community coalitions to advance health, well-being, and equity. The SCALE theory of change had three components: develop leadership capability, build relationships within and between communities, and create an intercommunity system to spread promising ideas. The theory was operationalized through training academies, coaching, and peer-to-peer learning that explicitly addressed equity and systems change. In this article, we describe how SCALE facilitated community transformation related to Collaborating for Equity and Justice Principles 1, 3, 4, and 6. We conducted a multiple–case study approach with two community coalitions including site visits, interviews, and observation to illuminate underlying mechanisms of change by exploring how and why change occurs. Skid Row Women worked with women experiencing homelessness in Los Angeles to address diabetes and food systems. Healthy Livable Communities of Cattaraugus County used a portfolio of projects in order to create system changes to improve population health and increase access to services for people with disabilities in rural New York State. Through our analysis, we describe how two coalitions used SCALE tools for collaborative coalition processes such as aim setting, relationship building, and shared decision making with community residents. Our findings suggest that advancing Collaborating for Equity and Justice principles requires self-reflection and courage; new ways of being in relationship; learning from failure; productive conflict to explicitly address power, racism, and other forms of oppression; and methods to test systems improvement ideas.


2011 ◽  
Vol 4 (1) ◽  
pp. 25 ◽  
Author(s):  
Luíse Bispo da Costa Dalé ◽  
Lucas Bonacina Roldan ◽  
Peter Bent Hansen

This research aims at analyzing how sustainability is being incorporated by industrial focal companies on supply chain practices within Rio Grande do Sul state, Brazil. An exploratory qualitative research was performed using a multiple case study strategy where four focal companies were investigated. These focal companies actuate with their supply chains in the electric-electronic, energy and footwear industries. Findings concluded that the economic pillar is still the most important for the investigated companies. It was also noted that the environmental pillar is becoming even more relevant, and the social one is still incipient within the practices of the industrial focal companies of the supply chains investigated.


2018 ◽  
Vol 56 (1) ◽  
pp. 88-103 ◽  
Author(s):  
Zarina Waheed ◽  
Sufean Hussin ◽  
Megat Ahmad Kamaluddin Bin Megat Daud

Purpose The purpose of this paper is to explore the best practices of school leaders, teachers, pupils, parents and the community in selected transformed schools in Selangor, Malaysia. Design/methodology/approach This qualitative multiple-case study explores the best practices in two selected transformed schools through in-depth interviews, observations and document reviews. The data were collected from 2 school heads, 6 teachers with administrative responsibilities and 20 teachers. The themes were elucidated via open, axial and selective coding based on the grounded theory approach. Findings The analysis identified various best practices exhibited by school leaders, teachers, pupils, parents and the community. Four themes were found to be common as best practices in both selected schools, which were adaptive and multi-dimensional leadership, winning-the-hearts, extensive use of Information and Communication Technology in school operations, and a culture of acquiring and sharing professional knowledge. The unique theme for School A was the emphasis on the social, emotional and ethical well-being of the students, while extensive parental involvement and support was a unique theme identified in School B. Research limitations/implications The findings of this paper may be used as guidance tool for policy makers and educational planners regarding school transformation in Malaysia, and as well as in other countries. Such practices can be learned, adapted and replicated by other schools in order to transform. The findings also have direct implications to current teachers, school leaders, parents and the community. Originality/value This study contributes to the growing body of research on the best practices and school transformation in Malaysian transformed schools. There is a decisive need to explore the best practices of transformed schools in Malaysia based on their own cultural and contextual needs in order to help schools that aspire for transformation.


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