TFL Vsebine / Revija SIR*IUS

Social entrepreneurship as a new paradigm of performance valuation

Družbeno podjetništvo s svojim podjetniškim delovanjem poleg dobičkonosnosti zasleduje specifične družbeno-socialne cilje, zato se zdi logična potreba po presoji, kako in koliko je podjetje uspešno pri tem. V zadnjih nekaj letih, ko so meje med različnimi viri financiranja (donatorskimi na eni strani in finančnimi investicijami na drugi) začele bledeti, je potreba po merjenju družbenega učinkovanja še toliko večja in logična (tako za investitorje, filantropske organizacije in javne institucije kot tudi same podjetnike, ki na ta način lahko dokažejo smoter in uspešnost svojega delovanja), kar pa zaradi kompleksne narave družbeno-socialnih učinkov ni enostavno. Obstaja nekaj poizkusov poenotenja praks in bolj sistemskega pristopa (primer študij EU in GECES), vendar je pot do prevzetja primerljivih merljivih metod kot v klasičnem računovodstvu še dolga. Prispevek predstavlja najnovejša spoznanja na tem področju.

In addition to profitability, social entrepreneurship with its entrepreneurial activities pursue specific socio-economic objectives, and the need to evaluate how and to what extent such company is successful in achieving its objectives thus seems logical. In recent years, as the lines between grant-making and investing have begun to blur, the idea of measuring a social return concurrent with traditional financial accounting has caught on among a growing group of investors, funders - philanthropic organizations, and public funders and as well as entrepreneurs who can prove performance and impact of their operations. However, due to the complex nature of socio-social effects, this is not an easy task. There are some attempts to unify practices and a more systemic approach (e.g. the EU and GECES studies) but the path to the adoption of comparable principles used in conventional accounting will be long. The article presents the latest findings in this field.