Building a performance assessment model for social enterprises-views on social value creation

摘要

This study develops a comprehensive performance evaluation model that not only considers enterprise business operations but also presents conclusions regarding its social mission and impact. The performance measurement model includes three dimensions: essence of social enterprise, social impact and business operations. This study used analytic network process (ANP) to determine the importance weight of each dimension, issue and assessment indicator. The proposed model can hopefully help managers of social enterprises to achieve performance benchmarks. Furthermore, this study uses three case studies to demonstrate the practicability of the proposed performance measurement model. This study can also help social entrepreneurs achieve social missions.