Cette thèse s’intéresse à la manière dont l’évaluation de l’impact social est construite et mise en œuvre au sein des organisations non lucratives. A la croisée du contrôle de gestion et de la théorie des organisations, elle vise à contribuer à la recherche sur les organisations du tiers secteur, peu étudiées en sciences de gestion jusqu’à présent.Depuis quelques années, il existe un large consensus sur la nécessité de mesurer la valeur produite par les organisations à finalité sociale pour la société. Cette mesure doit permettre à ces organisations de rendre compte de l’accomplissement de leur mission à leurs parties prenantes et de piloter leur activité. Malgré une forte volonté de plusieurs acteurs institutionnels, aucune norme ni consensus n’a émergé à ce jour sur la façon d’évaluer l’impact social des organisations non lucratives. Par conséquent, les acteurs sont confrontés à de nombreuses questions sur le contenu et les modalités pertinentes de cette évaluation. Par ailleurs, la mise en place d’une évaluation conforme aux attentes des financeurs au détriment des attentes d’autres parties prenantes, et plus généralement l’influence de la sphère lucrative sur la façon dont l’évaluation de l’impact social est mise en œuvre, induisent des questionnements quant à sa cohérence avec la logique propre des organisations non lucratives.Ces enjeux nous ont amené à faire le choix de nous focaliser sur la construction des pratiques concrètes d’évaluation de l’impact social au sein des organisations non lucratives, et à étudier spécifiquement l’articulation entre les caractéristiques techniques et le contexte de l’évaluation de l’impact social. Pour analyser cela, nous mobilisons la notion de rationalité. La thèse s’appuie également sur les travaux académiques portant sur la mesure de la performance des organisations non lucratives d’une part et sur la littérature relative à l’instrumentation de gestion et aux dispositifs socio-matériels d’autre part.La thèse s’appuie sur une méthodologie de recherche-intervention. Le doctorant a été durant trois ans chef de projet sur l’évaluation de l’impact social au sein d’Apprentis d’Auteuil, une grande fondation dédiée à la jeunesse en difficulté. Le matériau est constitué en deux parties : un niveau organisationnel qui correspond au processus d’élaboration de la réflexion et du déploiement de l’évaluation de l’impact social pour l’organisation dans son ensemble, et un niveau projet qui est composé de cinq démarches d’évaluation de l’impact social d’entités particulières de l’organisation. Cette double observation permet une analyse de l’ensemble des dynamiques associées à l’évaluation de l’impact social au sein de l’organisation.Les résultats de la thèse sont structurés en trois parties. Premièrement, nous proposons un cadre analytique permettant de mettre en perspective l’ensemble des outils d’évaluation de l’impact social existants d’une part et les pratiques en matière d’évaluation de l’impact social d’autre part. Deuxièmement, nous montrons que la mise en œuvre de l’évaluation de l’impact social se traduit par une pluri-rationalité, combinant la rationalité instrumentale et d’autres formes de rationalité, garantissant une cohérence entre le jugement des acteurs externes, la représentation de l’entité évaluée et le processus d’évaluation en lui-même. Troisièmement, nous montrons que l’évaluation de l’impact social peut être considérée comme un mythe rationnel. Ce mythe rationnel a permis l’appropriation de l’idée sans le déploiement d’un outil d’évaluation standardisé, permettant ainsi une mise en œuvre faisant sens pour les acteurs et conforme aux spécificités de l’action non lucrative. / This thesis focuses on how social impact assessment is built and implemented within nonprofit organizations. At the crossroads of management accounting and organizational theory, it aims to contribute to the research on third sector organizations which have been little studied in management science until now.In recent years there has been a broad consensus on the need to measure the value for society produced by socially-oriented organizations. This measure should enable these organizations to report on the fulfillment of their mission to their stakeholders and to monitor their activities. Despite the willingness of several institutional actors, no standard or consensus has yet emerged on how to assess the social impact of nonprofit organizations. Thus stakeholders face with many questions about the content and the relevant tools to implement. Moreover, the implementation of an evaluation in line with funders' expectations at the expense of other stakeholders’ expectations and more generally the influence of the business sphere on social impact measurement raise questions about the coherence between social impact measurement and specificity of non-profit organizations.These challenges led us to choose to focus on the construction of actual practices of social impact measurement in nonprofit organizations. We chose to study more specifically the articulation between the technical aspects and the context of social impact measurement. To analyze this, we rely on the notion of rationality. The thesis is also based on the academic work on measuring the performance of non-profit organizations on the one hand and on the literature on management tools and socio-material devices on the other hand.The methodology of the thesis is an intervention research. For three years, the Ph.D. candidate acted as a project coordinator on social impact measurement at Apprentis d'Auteuil, a large French foundation dedicated to youth facing social difficulties. Empirical data is divided in two parts: an organizational level that corresponds to the process of reflection and deployment of social impact measurement within the organization as a whole, and a project level consisting of five social impact evaluations of specific entities inside the organization. This double observation level allows an analysis of various dynamics of social impact measurement within the organization.The results of the thesis are divided into three parts. First, we propose an analytical framework which enables to position both existing social impact measurement tools and organizational practices of social impact measurement. Secondly, we show that the implementation of social impact assessment results in a multi-rationality, combining instrumental rationality with other forms of rationality. This combination of rationalities is analyzed in the judgment of external actors, representation of the entity evaluated and the measurement process itself. Third, we show that social impact assessment can be considered a rational myth. This rational myth allowed the appropriation of the idea without the deployment of a standardized evaluation tool. This appropriation enables a meaningful implementation for the actors in conformity with the specificities of nonprofit organizations.

As we face increasingly complex problems of both a social and environmental nature, innovative and multifaceted solutions are required to create a sustainable future. Despite Sweden's leading position in terms of financial solutions to environmental issues, Sweden is behind most OECD economies in the development of a financial infrastructure for private investment for social and socio-economic projects. In our essay, we examine what the conditions are for social investments in Sweden. The purpose of our study is to investigate and analyze incentives, challenges, and opportunities for social investments in the Swedish capital market. In our approach, we investigated the institutional conditions for the implementation of social investments in a Swedish context, and the various areas of responsibility associated with social investments. In addition, we have analyzed how transaction costs and the organizational structure affect social investments in Sweden. It is also those four relationships that formed the basis of the study's analysis model, which have been used to analyze the empirical material. A qualitative method has been used to answer the purpose of the study. A total of ten semi-structured interviews were conducted with representatives from the Swedish financial industry and the public sector. The study shows that the demand for increased measurability and a more data-driven approach, as well as the possibility of a more well-diversified portfolio, constitute incentives to invest socially sustainable. The challenges identified essentially deal with risk management, control, and organizational structure. The fundamental possibility of social investment, in the form of social outcome contracts, is its potential to generate a win-win-win situation, where all parties benefit from the outcome. In addition, we also found opportunities linked to the organizational structure and control, as these could facilitate future implementation in a Swedish context. It is proposed that the development of the limited company form would serve as inspiration for a more organic development and adaptation to the Swedish market.

Micro-property developers are social entrepreneurs operating in townships and offer high quality rental units that upholds the dignity of community members. Although they are making a valuable contribution they are also faced with many challenges and the biggest being access to funds. This study looks at how impact investing, an emerging funding model can be used to address this challenge. Impact investing can be described as a cross-sectional initiative that involves the professional participation of various stakeholders; to drive social entrepreneurship to a level which can drive the socio-economic impact within communities, to create a social good that optimises financial, social and environmental returns ( Annual Impact Investor Survey, 2019). This research study seeks to explore and understand collaboration strategies that can be employed by micro-property developers in the context of South African townships. This study investigates how micro-property developers, through institutional systems and a multi-stakeholder approach can collaborate with impact investors by applying the concept of collective impact effort in township areas. Further on, this study highlights the importance of impact investing and unpacks the successes and challenges in township areas by illuminating how risk-taking, organisational values and funding contribute to corporate considerations in generating measurable, social and environment impact combined with financial return. Through relevant literature consulted and the use of in-depth interviews this study adopted a qualitative research methodology. Research participants included micro-property developers, impact investors and intermediaries. The research findings indicate that in the corporate ambit of social entrepreneurship and impact investing; variables such as income, risks, impact measurement, the situated area of human settlement and investor readiness are key considerations in the successful acquisition of funding opportunities. In addition, although impact investment in township areas is still an untapped market in South Africa, community leadership and partners should equally advocate the need of inclusion and innovation to steer sustainable impact investment opportunities in such communities. This study suggests that impact investors and funders should work toward cross-sectional initiatives that are scalable and inclusive, and that can create a positive impact in township communities. This study also recommends that a level of deeper knowledge is required through informed research, to understand the value and the impact of impact investments in township areas. This way, scientific data can override all stereotypical notions linked to township investments, as stigmas of crime and risks still hinder investment opportunities in townships compared to their urban counterparts.

Evaluating the social impacts of engineered products, or effects products have on the daily lives of individuals, is critical to ensuring that products are having positive impacts while avoiding negative impacts and to learning how to improve product designs for a more positive social impact. One approach to quantifying a product's social impact is to use social impact indicators that combine user data in a meaningful way to give insight into the current social condition of an individual or population. However, determining social impact indicators relative to engineered products and individuals in developing countries can be difficult when there is a large geographical distance between the users of a product and those designing them and since many conventional methods of user data collection require direct human interaction with or observation of users of a product. This means user data may only be collected at a single instance in time and infrequently due to the large human resources and cost associated with obtaining them. Alternatively, internet-connected, remote data collection devices paired with deep learning models can provide an effective way to use in-situ sensors to collect data required to calculate social impact indicators remotely, continuously, and less expensively than other methods. This research has identified key principles that can enable researchers, designers, and practitioners to avoid pitfalls and challenges that could be encountered at various stages of the process of using remote sensor devices and deep learning to evaluate social impact indicators of products in developing countries. Chapter 2 introduces a framework that outlines how low-fidelity user data often obtainable using remote sensors or digital technology can be collected and correlated with high-fidelity, infrequently collected user data to enable continuous, remote monitoring of engineered products using deep learning. An example application of this framework demonstrates how it can be used to collect data for calculating several social impact indicators related to water hand pumps in Uganda during a 4 day study. Chapter 3 builds on the framework established in Chapter 2 to provide principles for enabling insights when engaging in long-term deployment of using in-situ sensors and deep learning to monitor the social impact indicators of products in developing countries. These principles were identified while using this approach to monitor the social impact indicators of a water hand pump in Uganda over a 5 month data collection period. Chapter 4 provides principles for successfully developing remote data collection devices used to collect user data for determining social impact indicators. A design tool called the "Social Impact Sensor Canvas" is provided to guide device development along with a discussion of the key decisions, critical questions, common options, and considerations that should be addressed during each stage of device development to increase the likelihood of success. Lastly, Chapter 5 discusses the conclusions made possible through this research along with proposed future work.

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Sociala konsekvensanalyser är en process som handlar om att beskriva, analysera och hantera avsiktliga och oavsiktliga sociala konsekvenser som uppkommer som en följd av planerad stadsutveckling. Syftet med studien är att skapa ökad kunskap kring teori och praktik i sociala konsekvensanalyser genom att jämföra teorier om social rättvisa och aktuell forskning med ett praktiskt exempel i anslutning till infrastrukturprojektet “Västlänken” i Göteborg. Studien kommer även att undersöka om det finns några eventuella utmaningar i den praktiska tillämpningen av sociala konsekvensanalyser. Vidare syftar studien till att få insikt i på vilket sätt en social konsekvensanalys potentiellt kan påverka social rättvisa. Resultatet visar att det förekommer utmaningar kring en gemensam förståelse och definition av området, avsaknad av en gemensam modell samt en brist på kompetens inom social hållbarhet och social rättvisa. Studien föreslår att det införs ett lagkrav på sociala konsekvensanalyser och utformning av en nationell modell med utgångspunkt i teorier om social rättvisa. Att inkludera sociala konsekvensanalyser i planeringsprocessen innebär att ta ställning till ett antal komplexa frågor, nödvändiga för att nå fram till ett rättvist och socialt hållbart samhälle. / Impact Assessments are common tools in urban planning, used to predict future consequences of a certain project. This study focuses on the Social Impact Assessment, which is about the processes of describing, analyzing and managing the intended and unintended social consequences of planned interventions. The purpose of the study is to create an understanding of the theory and practice in Social Impact Assessments and in what way the Social Impact Assessment could have the potential to affect social justice. This will be accomplished by comparing existing research within the subject and theories about social justice with the Social Impact Assessment carried out in an infrastructure project called "Västlänken" in Gothenburg, Sweden. The study also explores if there are any particular challenges in the field of Social Impact Assessments and its practical application. The results show that there are challenges around the common understanding and definition of the field, absence of a common model and a lack of expertise in social sustainability and social justice. The study proposes that the Social Impact Assessment becomes a legal requirement in Sweden and that a national model based on theories of social justice will be created. Including Social Impact Assessments in the planning process means taking a stand in a variety of difficult questions, necessary in the aim for a just and socially sustainable society.

[pt] Na dissertação Filmes para mudar o mundo - produção e distribuição de documentários de impacto social, investigamos uma nova metodologia de realização de obras do gênero a partir da associação da narrativa documental com um projeto de comunicação estratégica. O documentário de impacto social é construído para ser o centro de um projeto maior, com vistas a propor transformações objetivas na sociedade, ou mesmo ações no intuito de contribuir com mudanças de mentalidade a respeito de problemas específicos. Ativistas, organizações da sociedade civil e simpatizantes engajados atuam em parceria com a equipe do filme, basicamente por meio de práticas crossmídia e advocacy, ampliando seu alcance de público e potencial persuasivo. Da mesma forma, podem dispor do documentário para fomentar debates em seus grupos de origem, num jogo de ganha-ganha. Em termos metodológicos, partimos dos primórdios do documentário social britânico, com seu projeto de educação cívica através do cinema, até a abordagem de iniciativas contemporâneas, dialogando com autores como Brian Winston, Thomas Austin e Jane Chapman, com pesquisas que ajudam a entender as principais questões em torno das condições de existência e do desenvolvimento das formas de produção do cinema documentário. Tratamos também dos problemas da distribuição e da audiência em seu sentido mais amplo, considerando os contextos históricos ditados por questões tecnológicas, de mercado e de comportamentos do público. Veremos ainda como é organizada a campanha de impacto de documentários a partir de dois estudos de caso brasileiros: Menino 23 – infâncias perdidas no Brasil (BRASIL, 2016), e Paratodos (BRASIL, 2016). / [en] In the dissertation Films to change the world – production and distribution of social impact documentaries, we investigate a new methodology of making works of this genre from the association of documentary narrative with a strategic communication project. The social impact documentary is built to be the center of a larger project, aiming to propose objective transformations in society, or even actions in order to contribute to a change of mentality regarding specific problems. Activists, civil society organizations and engaged sympathizers begin to act together with the film team, basically through crossmedia and advocacy practices, expanding its audience reach and persuasive potential. In the same way, they can use the documentary to foster debates in their home groups, in a win-win game. In methodological terms, we start from the beginnings of the British social documentary, with civic education project through cinema, to approach contemporary initiatives, dialoguing with authors such as Brian Winston, Thomas Austin and Jane Chapman, with research that helps to understand the main issues in around the conditions of existence and the development of the forms of production of documentary cinema; We also deal with distribution issues; and the audience in its broadest sense, considering the historical contexts dictated by technological, market and public behavior issues. We will also see how the impact campaign of documentaries is organized from two Brazilian case studies: Boy 23 – The Forgotten Boys of Brazil (BR, 2016), and 4All (BR, 2016).

This thesis examines if private capital can progress social sustainability through financial instrumentsby unveiling how philanthropy can serve to mobilise private capital investments, alongside social impactbonds, using various finance framework approaches. Presently, the dialogues within sustainable financehave focused primarily on the environmental rather than the social aspects despite social sustainabilitybeing identified as a key component to achieve sustainable development. Therefore, an investigation onwhat can be done to mobilise more capital into social sustainability investments was performed. By conducting a literature pre-study and a survey, this study was able to identify that investors wouldlike for there to be a philanthropic mechanism in place within financial frameworks. However, they donot see themselves as playing a part in contributing philanthropically themselves, rather, it seems asthough investors would prefer for philanthropy to be a separate role. Despite this, when presented withframeworks according to their preferences, investors were hesitant to invest, indicating that it is thebarriers that investors face to make social sustainability investments that must be alleviated in order tomake a fair assessment of the potential for philanthropy alongside social impact bonds to mobilise moreprivate capital into social sustainability investments. / Denna avhandling undersöker ifall privat kapital kan främja social hållbarhet via finansiella instrument.Detta görs genom att utreda hur filantropi genom olika finansieringsramverk kan fungera som ettverktyg för att mobilisera privata kapitalinvesteringar tillsammans med resultatbaseradefinansieringsavtal. För närvarande har fokuset inom hållbar finans främst varit på de miljömässigasnarare än de sociala aspekterna. Detta trots att social hållbarhet har identifierats som ennyckelkomponent för att uppnå hållbar utveckling. Med detta som bakgrund, gjordes en undersökningav vad som kan göras för att frigöra mer kapital till investeringar i social hållbarhet. Genom en litteraturförstudie och enkätundersökning kunde denna avhandling identifiera följande:Investerare vill att det ska finnas en filantropisk mekanism i finansiella ramverk. Däremot serinvesterarna sig inte att de har en roll i att själva bidra filantropiskt, utan de föredrar att filantropi är enseparat roll. Trots detta var investerarna tveksamma till att investera när de presenterades med ramverkenligt deras preferenser, vilket tyder på att det finns andra hinder. Identifierade hinder är: Otydlighetergällande hållbarhetsaspekter i investeringarna, brist på investeringsmöjligheter och svårighetergällande mätning av social påverkan. Dessa hinder måste minskas för att kunna göra en rättvisbedömning av filantropins potential tillsammans med resultatbaserade finansieringsavtal för attmobilisera mer privat kapital till investeringar i social hållbarhet.

Tesis por compendio / [EN] Social impact assessment (SIA) is a part of environmental impact assessment (EIA), which is characterized by a high level of uncertainty and the subjective aspects that are presents in the methods used during its conduction. In addition, environmental conflict analysis (ECA) has become a key factor for the viability of projects and welfare of affected populations. In this thesis, an integrated method for SIA and ECA is proposed, by the combination of the grey clustering method and the entropy-weight method. SIA was performed using the grey clustering method, which enables qualitative information coming from a stakeholder group to be quantified. In turn, ECA was performed using the entropy-weight method, which identifies the criteria in which there is greater divergence between stakeholder groups, thus enabling to establish measures to prevent potential environmental conflicts. Then, in order to apply and test the proposed integrated method, two case studies were conducted. The first case study was a mining project in northern Peru. In this study, three stakeholder groups and seven criteria were identified. The results revealed that for the urban population group and the rural population group, the project would have a positive and negative social impact, respectively. For the group of specialists the project would have a normal social impact. It was also noted that the criteria most likely to generate environmental conflicts in order of importance were: access to drinking water, poverty, GDP per capita, and employment. The second case study considered was a hydrocarbon exploration project located in the Gulf of Valencia, Spain. In this study, four stakeholder groups and four criteria were identified. The results revealed that for the group of specialists the project would have a negative social impact, and contrary perceptions were shown between the group of those directly affected by the project and the group of citizens in favour. It was also noted that the criteria most likely to generate environmental conflict were the percentage of unemployment and GDP per capita. The proposed integrated method in this thesis showed great potential on the studied cases, and could be applied to other contexts and other projects, such as water resources management, industrial projects, construction projects, and to measure social impact and prevent conflicts during the implementation of government policies and programs. / [ES] La evaluación del impacto social (SIA) forma parte de la evaluación de impacto ambiental (EIA), y está caracterizada por su alto nivel de incertidumbre, y por los aspectos subjetivos presentes en los métodos usados para su realización. Por otro lado, el análisis del conflicto ambiental (ECA) se ha convertido en un factor clave para la viabilidad de los proyectos y el bienestar de la población afectada. En esta tesis, se propone un método integrado para la SIA y el ECA, mediante la combinación de los métodos grey clustering y entropy-weight. La SIA fue desarrollada usando el método grey clustering, el cual permite cuantificar la información cualitativa recogida de los grupos de interés o stakeholders. Sucesivamente, el ECA fue realizado usando el método entropy-weight, el cual identifica los criterios en los cuales existe gran divergencia entre los grupos de interés, permitiendo así establecer medidas para prevenir potenciales conflictos ambientales. Luego, con el fin de aplicar y testear el método integrado propuesto fueron realizados dos casos de estudio. El primer caso de estudio fue un proyecto minero ubicado en el norte de Perú. En este estudio se identificaron tres grupos de interés y siete criterios. Los resultados revelaron que para el grupo población urbana y el grupo población rural, el proyecto tendría un impacto social positivo y negativo, respectivamente. Para el grupo de los especialistas el proyecto tendría un impacto social normal. También fue notado que los criterios más probables de generar conflicto ambiental en orden de importancia fueron: acceso al agua potable, pobreza, PIB per cápita, y empleo. El segundo caso de estudio considerado fue un proyecto de exploración de hidrocarburos ubicado en el Golfo de Valencia, España. En este estudio se identificaron cuatro grupos de interés y cuatro criterios. Los resultados revelaron que para el grupo de los especialistas el proyecto tendría un impacto social negativo, y contrarias percepciones se encontraron entre el grupo de los directamente afectados y el grupo de los ciudadanos a favor. También fue notado que los criterios más probables de generar conflicto ambiental fueron el porcentaje de desempleo y el PIB per cápita. El método integrado propuesto en esta tesis mostró un gran potencial sobre los casos estudiados, y podría ser aplicado a otros contextos y otros tipos de proyectos, tales como gestión de recursos hídricos, proyectos industriales, proyectos de construcción de obras públicas, y para medir el impacto social y prevenir conflictos durante la aplicación de políticas y programas gubernamentales. / [CA] L'avaluació de l'impacte social (SIA) és una part de l'avaluació de l'impacte ambiental (EIA), la qual està caracteritzada pel seu alt nivell d'incertitud i els aspectes subjectius presents en els mètodes amprats durant la seua conducció. A més, la anàlisis del conflicte ambiental (ECA) s'ha convertit en un factor clau per a la viabilitat dels projectes i el benestar de la població afectada. En esta tesis es proposa un mètode integrat per a l'avaluació de l'impacte social i la anàlisis del conflicte ambiental, mitjançant la combinació del mètode grey clustering i el mètode entropy-weight. L'avaluació de l'impacte social ha segut realitzada usant el mètode grey clustering, el qual permet que la informació qualitativa arreplegada dels grups d'interès siga quantificada. Successivament, la anàlisis del conflicte ambiental ha segut realitzada usant el mètode entropy-weight, el qual identifica els criteris en els quals existeix gran divergència entre els grups d'interès, la qual cosa permet establir mides per a prevenir conflictes ambientals potencials. Després, amb la finalitat d'aplicar i testejar el mètode integrat proposat han segut realitzats dos casos d'estudi. El primer d'ells ha segut un projecte miner al nord de Perú. En aquest estudi, tres grups d'interès i set criteris foren identificats. Els resultats revelaren que per al grup població-urbana i el grup població-rural, el projecte experimentaria un positiu i un negatiu impacte social respectivament. Per al grup dels especialistes el projecte tindria un impacte social normal. Per altra banda també va ser reconegut que els criteris més probables de generar conflicte ambiental en orde d'importància foren: accés a l'aigua potable, pobresa, PIB per càpita, i ofici. El segon cas d'estudi considerat va ser un projecte d'exploració d'hidrocarburs ubicat al Golf de València, Espanya. En este estudi, quatre grups d'interès i quatre criteris foren identificats. Els resultats revelaren que per al grup dels especialistes el projecte tindria un impacte social negatiu, mentre que entre el grup dels directament afectats i el grup dels ciutadans a favor es mostraren percepcions contraries. Va ser també reconegut que els criteris més probables de generar conflicte ambiental foren el percentatge de desocupació i el PIB per càpita. El mètode integrat proposat en aquesta tesis mostra un gran potencial sobre els casos estudiats, i pot ser aplicat a altres contexts i altres tipus de projectes com gestió de recursos hídrics, projectes industrials i projectes de construcció d'obres públiques. A més pot fer-se servir per mesurar l'impacte social i prevenir conflictes durant l'aplicació de polítiques i programes governamentals. / Delgado Villanueva, KA. (2016). Methodological proposal for social impact assessment and environmental conflict analysis [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/64063 / Compendio