Studiens syfte är att undersöka och redovisa vilka förutsättningar räddningstjänsten har att implementera SROI-modellen som ett utvärderingsverktyg för sin verksamhet. Arbetet bör ses som en förstudie till ett sådant projekt. Inom ramen för undersökningen har fem djupintervjuer utförts med räddningschefer och utbildningssamordnare fördelade på fyra olika kommuner. Utöver detta har sekundärkällor i form av utbildningsmaterial samt andra undersökningar studerats. Slutsatser: Räddningstjänsten ombeds i allt högre grad redovisa sin verksamhet i form av mätbara mål. Ansvariga inom räddningstjänsten saknar ofta verktyg för att formalisera och redovisa det utvärderingsarbete som regelbundet genomförs. Det framgår att man i varje region utför regelbunden utvärdering, men generellt inte uppfattar det så. Undersökningen indikerar att SROI är ett lämpligt verktyg att implementera och använda för räddningstjänsten. SROI kan fungera som en mall för att formalisera utvärderingsprocessen för att göra den synlig för såväl interna som externa intressenter.

The diploma thesis "Social economics and a treatment of unemployment in towns and regions" addresses on an area of social enterprise and also has an ambition to proof, that in this area is hidden a huge potential for future resolutions of unemployment of specific group of people. The thesis is divided into two main parts. First which is theoretic and methodical is based on explanation of a basic terms, a description of previous development of this phenomena in Czech Republic and in selected european countries. It also deals with definitions of basic relationships occuring in this economic area. An essential component is also a legal basis and an explanation of a regularization of social enterprise. The second part is focused on an established and efficient subject in an area of the social enteprise in Czech republic. There are calculated all pros and cons of a given organization with a consideration of theoretical knowledge from first part of the thesis. The main target is to proof, that those companies, organizations and firms which are based on "social-economical" aproach should be maintained not only for their social aspects, but also for their financial assets for public sector and private sector aswell.

NPOs and their funders are increasingly drawn to the Social Return on Investment (SROI) method to evaluate the social impact of programs, organizations or organization networks. While many claims about the benefits of SROI have been expressed, various points of criticism have also been raised. On the basis of both current research and our own experience in conducting SROI analyses, we develop a comprehensive assessment of this method, which is structured along two dimensions: the observer's paradigmatic perspective, on the one hand, and positive or negative valuation, on the other. We identify two major merits: SROI analysis can provide legitimacy to NPOs or their funders, and it can assist in allocating resources. We identify limitations from three perspectives: From an interpretative-sociological perspective, criticism of commensuration and utilitarianism calls the method as a whole into question. From a technical-instrumental perspective, there are a number of difficulties that could however be overcome as the method matures. From an intermediary perspective, a number of limitations become apparent that, while inherent to SROI analysis, are no reason for abandoning it, as long as they are thoroughly understood. We conclude by providing suggestions for the responsible use of SROI analysis.

Titel: Värdeskapande processer – Beräkna det som räknas Nyckelord: Värdeskapande effekter, påvisande av socialt värdeskapande, Social Return On Investment (SROI), intressenter, legitimitet. Idag ställs allt högre krav på företag och organisationer att ta ett samhällsansvar. I och med de ökade kraven höjs också angelägenheten att kunna redovisa dessa insatser på ett tydligt och effektivt sätt. Europakommissionen har exempelvis efterfrågat metoder för att synliggöra och redovisa organisationers samhällsinsatser och samhällsansvar. Även inom idrottsrörelsen efterfrågas sätt att tydliggöra värdeskapande, då idrottsföreningar ofta har problem med att visa sitt värde för samhället och dess övriga intressenter. Idrotten är Sveriges största folkrörelse, med cirka 3 miljoner medlemmar och det är tydligt att den är betydelsefull för många. Idrottsföreningar står således inför en rad utmaningar, bland annat är det relevant för dessa att identifiera vilka som är deras intressenter och vad de anser kring värdeskapande. Detta för att ha möjlighet att svara på deras förväntningar, något som skapar förtroende för verksamheten. Enligt det rådande forskningsläget är det även relevant att finna verktyg att påvisa detta värde för dess intressenter. Metoder för påvisning av liknande effekter efterfrågas idag och forskning kring ämnet sker, bland annat eftersom de mätinstrument som används idag fått kritik för bristande tillämpbarhet och effektivitet. Ett relativt nytt mått som används för att mäta dessa samhällsinsatser är Social Return on Investment (SROI). Metoden används ofta inom den ideella sektorn och mäter det värde verksamheter skapar, som inte bara är ekonomiskt, utan även socialt och miljömässigt. Baserat på ovanstående forskningsläge är syftet med studien att analysera en organisations värdeskapande processer, dess intressenter och relation till dessa, med inslag av SROI-analys. För att uppnå syftet har en kvalitativ studie genomförts i samarbete med en idrottsförening. Semistrukturerade intervjuer utfördes med respondenter som är aktiva i idrottsföreningen samt med representanter för den kommun där föreningen verkar. Det empiriska materialer kommpleteras med intressentteori, legitimitetsteori samt teori kring SROI som metod. De slutsatser som kan dras från denna studie är att en idrottsförening har många intressenter med varierade intressen. Studien presenterar en analys kring relationerna mellan idrottsföreningen och dess intressenter, där det framkommer att den mest framstående intressenten är de aktiva i föreningen. De aktiva upplever effekter av sitt engagemang i föreningen; Socialt välbefinnande, Fysisk hälsa och Personlig utveckling. Dessa effekter påverkar även de aktiva efter avslutat engagemang i föreningen, vilket medför att idrottsföreningens aktiviteter skapar effekter som är hållbara över tid. Studien avslutas med en analys kring värderingen av dessa effekter och hur användbar SROI är som metod, där det konkluderas att måttet underlättar diskussion och värdering av effekter som traditionellt sett inte står i fokus vid utvärdering av organisationers prestationer. Denna insikt är värdefull för idrottsföreningar då de är beroende av relationen till sina intressenter, för att exempelvis få tillgång till ideellt engagemang och finansiell support. Att påvisa vilket värde de skapar för dessa visas relevant i denna studie, bland annat för att idrottsföreningen ska nå en ökad legitimitet.

The main objective of the thesis is to develop the system of measures for the increase of public administration effectiveness. For the adequate setting of these measures, the needs and requirements of the public sector bodies for management efficiency and effectiveness were identified. Subsequent objective of this thesis is to describe the priority structure of measures for the increase of public administration effectiveness for the two main groups: 1) state administration, 2) local administration, including the comparison between these two groups. Consequently, the thesis is focused on the development of system measures including the results of Czech and international researches in the area of public administration effectiveness. This system is designed as a graphic-based for the main three types of public administration bodies: - ministries and state organizations and institutions, - regions, - municipalities (cities, towns and villages). The last part of the thesis includes the evaluation of realised measures (projects) focused on the increase of public administration effectiveness subsidised from the Operational Programme Human Resources and Employment. This evaluation proved the high rate of economic return measured by the SROI indicator.

Sponsorships related to sports is a type of marketing that’s occupying more space in today’s corporate climate. Investing in sports benefits companies in multiple ways, such as exposure, increased sales and as a way of taking social responsibility. The purpose of this qualitative study is to examine and understand what motivates three companies’ choice of sponsoring, how they evaluate these sponsorships and how big of a role social responsibility takes in the decision-making. By conducting three interviews with representatives from Carlsberg, Eleda and Stadium, the study presents results on influential factors in sports sponsoring. Most research report an overall positive response to sponsorships and sport, which this study confirms. Furthermore, the results implicate that the biggest motivating factors for sponsoring are brand awareness and trademark association. All partnerships are based on a win-win-situation, where both parties benefit. This study also examines the value of social responsibility in sponsorships, often phrased as Corporate Social Responsibility. Working with sustainability is important for all three companies, with an increased awareness and demand for equality and inclusion. The evaluation of sponsorships differs between the companies, but the main evaluation point is the fulfilment of the partnerships’ set goals.

Tutte le organizzazioni hanno un impatto che riguarda l'economia, la società e l'ambiente naturale. Gli studi accademici di diversi filoni di ricerca (ad business and society studies, accounting, strategic management) propongono diverse definizioni di "impatto sociale" (Latane, 1981; Burdge & Vanclay, 1996;. Emerson et al, 2000;. Clark et al, 2004 ). Tutte queste definizioni descrivono, in modo più o meno esplicito, il concetto di "cambiamento", essendo basati sulla “teoria del cambiamento” (Weiss, 1972; Anderson, 2004) - vale a dire, il cambiamento che un'organizzazione può produrre nel modo di vivere delle persone, nella cultura, personale nelle aspirazioni, ma anche rispetto alla comunità, ai sistemi politici, l'ambiente, la salute e il benessere. La misurazione dell’impatto sociale conduce l'organizzazione a considerare i cambiamenti prodotti sugli stakeholders come risultato di una serie di rapporti causa-effetto proposteidalla teoria del cambiamento. L'obiettivo della misurazione dell’impatto sociale è quindi di capire, in termini sociali, ambientali ed economici, i cambiamenti che si sono verificati nella vita delle parti interessate, a causa di attività di organizzazioni, al fine di comunicarlo (Nicholls et al, 2009). Nonostante il crescente interesse sulla misurazione dell'impatto sociale, la produzione accademica sull'argomento è ancora scarsa. La presente tesi contribuisce alla discussione in corso, concentrandosi sulla teoria, i concetti e strumenti per misurare l'impatto sociale. In particolare, due contesti di analisi sono presi in considerazione: la finanza etica e l'educazione all'imprenditorialità. La tesi si compone di tre articoli. La prima ricerca vuole fornire una revisione della letteratura sul tema della misurazione dell'impatto sociale nel contesto della finanza etica, il secondo articolo è una ricerca-azione su una metodologia per misurare l'impatto sociale delle banche etiche sviluppata attraverso lo studio del caso estremo di Banca Popolare Etica, e la terza ricerca riguarda il contesto della formazione imprenditoriale e mira a studiare l'impatto di un programma MBA sugli antecedenti dell’intenzione all'imprenditorialità di studenti in Ghana. Più in dettaglio, il primo documento è intitolato " Review of impact assessment methodologies for ethical finance ". Questo documento fornisce una rassegna completa della letteratura sulla misurazione dell'impatto sociale nelle banche etiche. In particolare, si discute l'approccio delle banche etiche all’impatto sociale e alla misurazione dell'impatto sociale considerando diversi studi e analisi, poi proponendo un elenco di indicatori e outcomes da utilizzare per evidenziare l'impatto sociale delle attività delle banche etiche. Si segnalano, inoltre, alcune lacune nella letteratura che abbiamo posto come questioni aperte per la ricerca futura. La ricerca è stata portata avanti con due partner: la Fédération Européenne des Banques et Ethiques Alternative (FEBEA) e l’Institute of Social banks (ISB). Il titolo della seconda ricerca è: " Measurement of social impact in financial institutions: the case of Banca Popolare Etica ". Si tratta di una ricerca-azione su una metodologia per misurare l'impatto sociale delle banche etiche, fondata sul caso di studio di Banca Popolare Etica. Usiamo un set di dati composto da 1.385 organizzazioni e 1324 individui, beneficiari dei finanziamenti, per studiare la misurazione dell'impatto sociale dei progetti finanziati. Integrando in un unico processo di valutazione (sia quantitative che qualitative) diverse metodologie generalmente utilizzate singolarmente per la misurazione di impatto sociale (Social Return on Investment (SROI), Impact Reporting Investment Standards (IRIS) e storytelling), il caso mostra come i limiti tradizionali di metodologie per misurare l'impatto sociale possono essere superati. Il terzo e ultimo studio è intitolato " Does entrepreneurial education impact on antecedents of entrepreneurial intention? An analysis of an Entrepreneurship MBA in Ghana". Questo studio ha lo scopo di analizzare gli effetti di un programma di educazione all'imprenditorialità, sugli antecedenti dell'intenzione imprenditoriale di studenti in un paese in via di sviluppo. Lo studio analizza i risultati di una ricerca di impatto eseguita con partecipanti di uno specifico programma di formazione all'imprenditorialità: il "E4impact MBA", tenuto dal l'Istituto Cattolico di Business and Technology - CIBT in Accra, Ghana. Il metodo misto impiegato, era un approccio esplicativo (Creswell, Plano Clark et al, 2003), con un disegno quasi-sperimentale (Cohen e Manion, 1989) con test pre e post e misure di cambiamento auto-percepito. Abbiamo valutato i cambiamenti nelle caratteristiche psicologiche imprenditoriali (Need for achievement, Self-efficacy, Locus of control; Risk taking propensity; Tolerance for ambiguity) e competenze e conoscenze personali (Creatività, Conoscenza, Flessibilità, Networking e analisi) sul modello esteso della Teoria del Comportamento Pianificato. L'analisi mostra che il programma di educazione all'imprenditorialità ha un forte impatto sugli antecedenti psicologici e cognitivi delle intenzioni imprenditoriali. Quindi, la partecipazione al programma di educazione all'imprenditorialità può influenzare positivamente le intenzioni imprenditoriali degli studenti e il controllo comportamentale percepito sostenendo l'idea che le università hanno un ruolo fondamentale nel plasmare e promuovere le intenzioni imprenditoriali e le abilità attraverso programmi di formazione all'imprenditorialità. / All organizations have impacts that affect economy, society and the natural environment. Academics from different streams of research (i.e. business and society studies, accounting, strategic management) propose several definitions of “social impact” (Latané, 1981; Burdge & Vanclay, 1996; Emerson et al., 2000; Clark et al., 2004). All these definitions describe, more or less explicitly, the concept of “change”, being each one based on the Theory of Change (Weiss, 1972; Anderson, 2004) – i.e., the change that an organization can produce in people’s way of life, culture, personal and property rights, fears and aspirations, but also with respect to community, political systems, environment, health and wellbeing. The measurement of social impact leads the organization to consider the changes on stakeholders as a result of the set of cause-effect relations proposed by the theory of change. The objective of social impact measurement thus is to understand, in social, environmental and economic terms, changes that have occurred in stakeholders’ lives because of organizations activities, in order to communicate it (Nicholls et al, 2009). Despite a growing interest on social impact measurement, academic production in the topic is still scarce. The present Ph.D. thesis contributes to the ongoing discussion by focusing on the theory, concepts and tools to measure social impact. In particular, two context of analysis are at issue: ethical finance and entrepreneurship education. The work consists of three papers. The first research wants to provide a review of the literature on the issue of measuring the social impact in the context of ethical finance, the second paper is an action research on a methodology for measuring the social impact of ethical banks developed through the extreme case study of Banca Popolare Etica, and the third research concerns the context of entrepreneurial education and aims at studying the impact of an MBA program on the antecedents of entrepreneurship intention of students in Ghana. More in details, the first paper is entitled “Review of impact assessment methodologies for ethical finance”. This paper provides a comprehensive review of the literature on measuring the social impact in ethical banks. Specifically, we discuss the approach of ethical banks to social impact and social impact measurement considering several studies and frameworks of analysis, then proposing a list of indicators and outcomes to be used to highlight the social impact of ethical banks’ activities. We also point out some gaps in the literature that we left as questions open for future research. The research was carried on with two partners: the Fédération Européenne des Banques Ethiques et Alternatives (FEBEA) and the Institute of Social banks (ISB). The title of the second paper is: “Measurement of social impact in financial institutions: the case of Banca Popolare Etica”. This is an action research on a methodology for measuring the social impact of ethical banks, grounded on the case study of Banca Popolare Etica. We use a dataset of 1,385 organizations and 1,324 individuals, recipients of funding, to study the measurement of the social impact of the projects funded. Integrating in a single assessment process (both quantitative and qualitative) various methodologies generally singularly used for the measurement of social impact (Social Return on Investment (SROI), Impact Reporting Investment Standards (IRIS) and storytelling), the case shows how the traditional limitations of methodologies to measure social impact can be overcome. The third and last study is entitled “Does entrepreneurial education impact on antecedents of entrepreneurial intention? An analysis of an Entrepreneurship MBA in Ghana”. This study has the aim to analyze the effects of an entrepreneurship education program, on the antecedents of entrepreneurial intention of students in a developing country. The study analyzes the results of an impact research conducted with participants to a specific entrepreneurship education program: the “E4impact MBA”, held by the Catholic Institute of Business and Technology – CIBT in Accra, Ghana. The mixed method design employed, was an explanatory approach (Creswell, Plano Clark et al., 2003) with a quasi-experimental design (Cohen and Manion, 1989) featuring both pre-post tests and self-perceived change measures. We assessed changes in entrepreneurial psychological characteristics (Need for achievement, Self-efficacy, Locus of control; Risk taking propensity; Tolerance for ambiguity) and personal skills and knowlwdge (Creativity, Knowledge, Flexibility, Networking and Analysis) following the extended model of the Theory of Planned Behaviour. The analysis shows that the entrepreneurship education program has a strong impact on psychological and cognitive antecedents of entrepreneurial intentions. That is, participation in entrepreneurship education program can positively influence students’ entrepreneurial intentions and perceived behavioral control supporting the idea that universities have a key role in shaping and fostering entrepreneurial intentions and abilities through entrepreneurship education program.

The thesis explores how monetisation of corporate externalities, can be carried out in order to provide investors, policy makers and consumers with accurate pictures of the true costs and benefits of business operations from a resilience and ecosystem services perspective. By drawing conclusions from company cases, and previous research – methods, drivers and monetary values of impacts such as carbon dioxide, water usage, pollutants and land use are analysed. The findings reflect opportunities that open up with monetisation, in terms of tools for guidance and support in internal corporate decision making, by making the actual impacts visualised and understandable. Findings from company cases, show that monetisation of corporate effects has potential to contribute to visualising impacts – and add knowledge that may close information gaps internally as well as externally. It can guide and facilitate strategic choices at corporate level. It may also have a role in bridging information asymmetries in the picture of a firm’s operation, to consumers and investors. Monetising effects may facilitate identification of risks arising from ecosystem services dependencies, visualising the actual impacts by, assed costs in losses in ecosystems’ production (yields e.g.) caused by corporate harm.Providing relevant information to policy makers, on obstacles and where regulative incentives are needed, and investors and consumers with guidance, monetisation of impacts potentially can play a part in bridging market information gaps toward better incentive structures and possibly facilitating effective market transformation in favor of sustainable production and consumption patterns.

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This doctoral thesis focuses on the evaluation of the World Bank (WB) performance in delivering development aid to the Least Developed Countries (LDCs). For this purpose, an extensive research was performed to analyze a set of 790 Implementation Completion and Results reports for key economic and financial indicators. Results of this research provide various insights for the appraisal and the results stage of project delivery of the LDCs in different continents. In the final part of the economic and financial analysis the minimum Social Return on Investment (SROI) of the LDCs including all project costs was calculated. This SROI ratio outcome of 1 and 1.06 in the weighted and 1.3 and 1.72 in the unweighted case indicate that projects delivered by the WB have a positive effect on the poor countries. In the second part of this research project the data set of the ICR reports was qualitatively researched for negative ratings according to 3 core assessment categories for the overall project performance: Sustainability, bank performance and borrower performance. As a result the most critical categories respectively risks were outlined. In conclusion, the research analyses and findings support the general demand to provide even more development assistance to poor countries.:Table of Tables and Figures List of Equations List of Abbreviations 1 Introduction 1.1 Introduction to the Topic 1.2 Assessing Poverty Problems and Achieving Economic Growth 1.3 Millennium Development Goals 1.4 Development Aid 2 Research Approach 2.1 Objective 2.2 Structure 2.3 Least Developed Countries 2.4 World Bank 2.5 Data Access and Relevance 2.5.1 Data Basis 2.5.2 Implementation Completion and Results Reports 2.5.3 Project Types 2.6 Term “Performance” 2.7 Study and Research Questions 2.8 Challenges of this Doctoral Thesis 2.9 Contribution of this Thesis 3 Economic and Financial Analysis 3.1 SROI Concept 3.1.1 SROI Definition 3.1.2 SROI Process and Impact Map 3.1.3 Cost-Benefit-Analysis 3.1.4 SROI Calculation 3.2 SROI of World Bank Projects 3.2.1 Purpose of the Cost-Benefit-Analysis 3.2.2 Indicators of the SROI Calculation 3.2.2.1 Net Present Value 3.2.2.2 Capital and Recurring Costs 3.2.2.3 Project Dates and Duration 3.2.2.4 NPV-horizon 3.2.2.5 Discount Rate 3.2.3 Types of NPV-Cost-Ratios 3.2.3.1 Pro-Rata-Capital-Costs Ratio 3.2.3.2 Total-Capital-Costs Ratio 3.2.3.3 Pro-Rata-Capital plus Recurring-Costs Ratio 3.2.3.4 Total-Capital plus Recurring-Costs Ratio 3.2.4 Calculation of the proper SROI Ratio 3.2.5 Portfolio Analysis 3.2.6 Sensitivity Analysis 3.3 Additional Economic and Financial Indicators 3.3.1 Economic Rate of Return 3.3.2 Benefit-Cost-Ratio 3.3.3 Net Benefit 3.3.4 Financial Net Present Value 3.3.5 Financial Rate of Return 4 Results of the Economic and Financial Analysis 4.1 Analysis Approach and Setup 4.2 NPV Outcomes at the Appraisal Stage 4.2.1 Appraisal NPVs of the LDCs 4.2.2 Appraisal NPV Continent Comparison 4.3 NPV Outcomes of the Result Stage 4.3.1 Result NPVs of the LDCs 4.3.2 Result NPV Continent Comparison 4.4 Appraisal vs. Result NPVs 4.4.1 Results of the LDCs 4.4.2 Continent Comparison 4.5 Economic Rate of Return Result Values 4.5.1 Results of the LDCs 4.5.2 Continent Comparison 4.6 Additional Economic and Financial Indicator Result Values 4.6.1 Benefit-Cost-Ratio and Net Benefit 4.6.2 Financial Net Present Value and Financial Rate of Return 4.7 Overall Project Performance 4.7.1 Definition 4.7.2 Overall Project Performance Ratings 4.7.3 Outcome Calculation for Non-Financial Indicator Projects 4.7.4 Verification of Outcomes and Conclusion 4.8 NPV-Cost-Ratios and SROI Calculation 4.8.1 NPV-Cost-Ratios of the ICR Reports 4.8.1.1 Overall Results 4.8.1.2 Continent Comparison 4.8.2 Standardized NPV-Cost-Ratios 4.8.2.1 Overall Results 4.8.2.2 Continent Comparison 4.8.3 Calculating the Minimum SROI Ratio 4.8.3.1 Overall Results of the Capital SROI Ratio 4.8.3.2 Continental Comparison of the Capital SROI Ratio 4.8.3.3 Overall Results of the Minimum SROI Ratio 4.8.3.4 Continental Comparison of the Minimum SROI Ratio 4.8.4 Making Meaning of the Results 4.9 Summary and Conclusion 5 Qualitative Data Analysis 5.1 Content Analysis 5.2 Sustainability 5.2.1 Sustainability Rating Definition 5.2.2 Sustainability Rating Categories 5.3 Bank Performance 5.3.1 Bank Performance Definition 5.3.2 Bank Performance Categories 5.4 Borrower Performance 5.4.1 Borrower Performance Definition 5.4.2 Borrower Performance Categories 6 Results of the Qualitative Data Analysis 6.1 Sustainability 6.1.1 Quantitative Assessment of Sustainability Ratings 6.1.2 Outcome of the Content Analysis 6.1.2.1 Types of Reasons 6.1.2.2 Overall Results 6.1.2.3 Results in Haiti 6.1.2.4 Continent Comparison 6.1.3 Excursus: Positive NPV Projects 6.1.4 Summary and Conclusion 6.2 Bank Performance 6.2.1 Quantitative Assessment of Bank Performance Ratings 6.2.2 Outcome of the Content Analysis 6.2.2.1 Types of Reasons 6.2.2.2 Overall Results 6.2.2.3 Results in Haiti 6.2.2.4 Continent Comparison 6.2.3 Summary and Conclusion 6.3 Borrower Performance 6.3.1 Quantitative Assessment of Borrower Performance Ratings 6.3.2 Outcome of the Content Analysis 6.3.2.1 Types of Reasons 6.3.2.2 Overall Results 6.3.2.3 Results in Haiti 6.3.2.4 Continent Comparison 6.3.3 Summary and Conclusion 7 Overall Summary and Conclusion 8 Critical Acclaim and Recommendations 9 Outlook and Future Research List of Appendices Appendix References