Le imprese sociali sono organizzazioni ibride che combinano missioni e processi del mondo profit e non-profit, spesso operando in ambienti con risorse limitate come i Paesi africani. A causa della loro doppia missione e dei processi divergenti che da essa derivano, gli ibridi affrontano continue sfide nella gestione e nella crescita delle loro attività, con il rischio di compromettere l'impatto sociale o limitare la sostenibilità finanziaria. Questa tesi mira a far luce sull’opportunità che la natura ibrida può offrire a queste imprese sociali. In particolare, il primo paper mostra come, attraverso strategie di hybrid harvesting, le imprese sociali possano superare specifiche carenze di risorse. Il secondo paper offre un contributo rilevante nella comprensione del processo di diversificazione ibrida nelle imprese sociali, che può essere considerato una forma di raggiungimento della doppia missione. Il terzo documento si concentra sulle strategie di crescita delle organizzazioni ibride differenziate, evidenziando le strategie per crescere l’impatto sociale verso i beneficiari e allo stesso tempo le vendite dai clienti. Infine, questa tesi offre una research agenda negli studi sulle organizzazioni ibride e imprenditorialità sociale, con particolare attenzione alla gestione della doppia missione e al contesto di ricerca rappresentato dalle economie africane. / Social enterprises are hybrid organisations that combine different missions and processes from the for-profit and non-profit domains, and they usually operate in a resource-scarce environment such as African countries. Due to their dual missions and logics, they face continuous challenges and tensions in the management and growth of their businesses, with the risk to jeopardize the social impact, or constrain the financial sustainability. This thesis aim to shed lights on the opportunity that the hybridity may bring to hybrid organizations, especially in the interesting research setting offered by social enterprises. In particular, the first paper shows how, through hybrid harvesting strategies, social enterprises can overcome specific resource constraints. The second paper offers a relevant contribution in understanding the hybrid-diversification process in social enterprises as hybrid organizations, which can be considered a dual mission achievement. The third paper focus on scaling strategies of differentiated hybrid organizations, highlighting the strategies to scale the social impact toward beneficiaries while also scaling the commercial revenues from customers. Finally, this thesis offer a research agenda in the field of hybrid organizations and social entrepreneurship, with the specific focus on dual mission management and exploiting the research setting of challenging environments as african economies.

Uppsatsen undersöker hur socialt arbetsintegrerande företag påverkar samhällets ekonomi genom att identifiera hur kommun, landsting, försäkringskassan och arbetsförmedlingen påverkas av verksamheten. Använd metod är ett socioekonomiskt bokslut över ett av de största socialt arbetsintegrerande företagen i Norrköping; Prosanitas AB. Djupintervjuer med deltagarna på det socialt arbetsintegrerande företaget genomförs med målet att ta reda på hur relationen med de identifierade aktörerna har förändrats före och efter de började i företaget. Medelvärden från intervjustudien analyseras tillsammans med offentliga prislistor från de identifierade aktörerna för att omvandla de externa effekterna till monetära enheter. Resultatet visar att samhällsvinsten är 18 gånger högre än den företagsekonomiska vinsten samt att samhällsvinsten per deltagare är ungefär 83 000 kronor årligen. Slutsatsen är att socialt arbetsintegrerande företag är samhällsekonomiskt lönsamma, dock förlorar kommunen marginellt på verksamheten. Policyimplikationen som kan dras av studien är att ett regelverk eller en klassificering behövs för att kunna urskilja seriösa från oseriösa aktörer på marknaden. Vilket skulle minska agentkostnaden för olika myndigheter och företag och på så sätt även få dem att våga investera i socialt arbetsintegrerande företag, något som i sin tur ökar samhällsnyttan. Nyckelord: Socialt Arbetsintegrerande Företag, Socioekonomiskt Bokslut, Norrköpings Kommun, Samhällskalkyl, / This study investigates how social enterprises affect the national economy by identifying the influence of the country council, the municipality, the health insurance office and the employment bureau. The method used is a cost benefit analysis, applied on one of the largest social enterprises in Norrköping; Prosanitas AB. In-depth interviews with enterprise participants are performed in order to investigate how their relationship with the identified actors has changed before and after they entered the enterprise. The mean values that emerged from the interviews are analyzed with public price lists from the identified external actors, in order to transform the effects into monetary units. The analysis shows that social profit is 18 times higher than the business profit and that the social profit per participant is approximately 83 000 SEK a year. The conclusion states that social enterprises are economically profitable, however, the municipality loses marginally. The policy implication indicates that a set of rules or classification is needed to distinguish serious from unserious companies. This would reduce agent costs for agencies and companies, providing them opportunity to invest in social enterprises. Key words: Social Enterprises, Cost Benefit Analysis, Norrköping, Sweden, National Economy, Prosanitas

本研究選擇公共行政研究的新興議題，即歐美非營利組織發展新趨勢－「社會企業」(social enterprises)作為研究主題。 第一章緒論，首先闡述受到志願失靈的影響，促使社會企業的興起，然而，此種歐美非營利組織發展的新趨勢，則遭受到許多質疑與挑戰，包含：認同困境、認知困境、合法性困境，及實踐困境。首先，社會企業在型態上呈現兩種發展趨勢，既包含非營利組織師法企業，也包含企業師法非營利組織，應該採取何種趨勢，亦或兼採兩種趨勢，目前似乎尚無定論，這也造成社會企業研究的「認同困境」；其次，歐美各國社會企業的組織類型與法律地位差異性甚大，故研究議題遲未定調，造成社會企業內涵相當模糊，缺乏一致性概念，而造成社會企業研究的「認知困境」；第三，社會企業雖然可以挹注非營利組織財源，或解決高失業等社會問題，但社會企業所採取的商業行為，依然潛藏許多風險，而遭受到「合法性困境」的挑戰；第四，台灣社會企業發展尚屬萌芽階段，未來是否一定要師法此一趨勢，目前似乎仍有疑慮，而造成「實踐困境」。這四項困境，前三者受到學術研究領域的關注，而第四者則較受實務界的關心，而這四項困境，也促發本論文之研究動機。緣此，本研究之目的在於從歐美各國發展經驗，析探台灣社會企業的發展現況，並據以建構適合台灣社會企業的類型與研究建議。 第二章文獻探討與分析架構，就學術界或實務界而言，「社會企業」一詞仍處於發展階段，故對其內涵尚未達成一致性的共識，類似的名詞屢見，而造成研究上的混淆，然對於新興議題的研究，文獻探討必須聚焦於核心概念，方得以觀其全貌，避免失焦。基此，本研究首先檢閱國內外以社會企業(social enterprise)為研究主題的代表性文獻；其次，則依據問題意識，檢視相關文獻的重要著作及研究焦點，最後，則檢視相關文獻的解釋力，並據以建構本研究之分析架構。 對於歐美社會企業的發展，目前分析架構並無法充分解釋，且鑑於社會企業係屬非營利組織研究的新興課題，在缺乏堅實理論支持下，實難採取假設演繹法加以驗證，爰針對歐美社會企業所面臨的認同困境、認知困境，及合法性困境，依據文獻歸納出三大困境的共同特質，並據以建構分析架構，將最契合歐美社會企業發展的現況。緣此，本研究即採取歸納法方式，依據問題意識梳釐歐美社會企業的共同特質，據以建構社會企業的分析架構。 社會企業的認同困境關注重點在於，歐美社會企業為何浮現？認知困境關注重點在於，歐美社會企業的組織特質為何？合法性困境關注重點在於，歐美社會企業有何貢獻與限制？而從Hansmann論點可以發現，認同困境與合法性困境，相當契合非營利組織角色理論的內涵，而認知困境則相當契合非營利組織行為理論的內涵。故本研究援引Hansmann的論點，並依據歐美社會企業三大困境的實際內涵，將探討歐美社會企業興起的認同困境，其分析架構面向定義為「環境」，而將研究歐美社會企業組織特質的認知困境其分析架構面向定義為「結構」，最後，則是將探討歐美社會企業有何貢獻與限制的合法性困境，其分析架構面向定義為「功能」，在此三個面向基礎下，依據「金字塔」概念建構本研究分析架構，以全面檢視歐美社會企業的發展現況，並驗證社會企業在台灣應用之可行性。 第三章歐洲社會企業之發展，主要依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討歐洲社會企業興起的背景及其解釋理論；結構面向分析重點在於歐洲各國社會企業的現況、比較各國發展的差異，並說明歐洲社會企業的組織特徵；功能面向分析重點在於歐洲社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。 第四章美國社會企業之發展，則同樣依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討美國社會企業興起的背景及其解釋理論；結構面向分析重點在於美國社會企業的現況，並說明其組織特徵；功能面向分析重點在於美國社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。 第五章台灣社會企業之探究，本章首先提出研究設計，包含深度訪談法的過程與樣本選取，並據以提出本研究之編碼類別表；其次分別從從環境、結構，及功能三個面向，逐一檢索深度訪談法所選取四個樣本的發展經驗，並論述這些經驗與歐美社會企業發展的契合程度。 由於本論文係屬探索性研究，故採取質化研究方法較為適當，是以，本研究採取深度訪談法，據以析探台灣社會企業的發展現況。質化研究樣本選取重點在於其代表性，而非數量多寡，故在樣本數方面，主要採取「立意取樣法」，選取具代表性個案作為訪談對象；至於樣本選取主要依據三個指標，包含：個案的知名度，是否有顯著的商業活動，及必須契合本研究之問題意識，並依此選取喜憨兒基金會、伊甸基金會、陽光基金會，及彭婉如基金會作為訪談樣本。 在資料分析方面，本研究採取質的編碼方式及比較分析法，針對四個訪談個案的訪談資料，分別進行反覆及深入的分析，從環境、結構、及功能三個面向，析探台灣社會企業的發展現況與應用性。 第六章結論與建議，本章首先比較歐美社會企業的發展經驗，以資台灣社會企業類型建構之依據，而從歐美社會企業發展經驗可以發現，對於社會企業所面臨之「認同困境」、「認知困境」，及「合法性困境」，至今仍舊缺乏完整性的分析架構，故本研究依據歐美社會企業三大發展困境，從環境、結構，及功能三個面向，建構分析歐美社會企業的分析架構，試圖釐清歐美社會企業的內涵。而對於社會企業在台灣應用所面臨的「實踐困境」，則可在此分析架構下，透過歐美發展經驗的比較，檢視社會企業在台灣應用的可行性。依據深度訪談資料顯示，本研究所選取以基金會為主體的社會企業，相當契合歐美社會企業的發展軌跡，且成效相當顯著。緣此，本研究擬依據深度訪談資料，提出台灣社會企業發展的學術與實務建議，學術建議部分在於透過深度訪談個案，建構契合台灣社會企業發展的類型，以資後續研究參考；實務建議部分則關注社會企業在台灣應用所可以面臨的風險提出建議，除引為殷鑑外，亦可達知識管理之效。在學術研究方面，本研究依據訪談資料，分別將之命名為「責任中心型」、「許可協議型」、「就業中心型」，及「政策倡議型」，並據以建構適合台灣社會企業的類型；其次，從非營利組織本身、政府協力關係，及企業協力關係三個角度，提出實務建議。對於非營利組織本身可能造成使命漂移、公益形象，與管理層面等三方面的風險，分別提出「案主權益優先原則」、「建構第三部門的社會資本」，及「應用組織發展技術」等三項建議；對於政府協力關係可能會產生自主性與政策倡議兩方面的風險，分別提出「自律為主，他律為輔」及「利益迴避原則」二項建議；對於企業協力關係可能會出現文化與價值衝突與不公平競爭兩方面的風險，分別提出「強化募款能力」及「建立聯盟」二項建議。

La thèse propose une lecture de l’insertion qui s’inscrit dans le rapport entre vivre en commun et travail tel qu’il s’est historiquement construit et développé. Il s’agit d’un travail conduit dans le cadre d’une convention CIFRE avec une structure d’insertion par l’activité économique, l’association Acta Vista. L’hypothèse majeure consiste à considérer le secteur professionnel de l’insertion par l’activité économique comme un dispositif, c’est-à-dire un réseau d’éléments hétérogènes (normes, lois, comportements…) dans lequel s’entremêlent des stratégies de savoir et pouvoir. Ce secteur professionnel peut fonctionner en tant qu’hétérotopie et béquille du système social et économique dans lequel il opère. En tant que dispositif, il est aussi un espace dans lequel convergent des hommes, des femmes, des idées diverses ; un espace où se créée innovation et se tracent des lignes de fuites. Elles bousculent la structure du dispositif et révèlent une autre manière de penser et vivre l’insertion par l’activité économique et, globalement, le rapport entre vivre en commun et travail. Dans la thèse, le thème de l’insertion par l’activité économique se trouve à la jonction entre deux axes de travail qui apparaissent respectivement dans la première et la deuxième partie. L’un plus centré autour d’interrogations anthropologiques et historico-politiques concernant le rôle du travail dans le vivre en commun ; l’autre plus tourné vers une épistémologie de l’activité d’insérer, avec ses ambiguïtés, contradictions et possibilités. / The thesis undertakes a reading of « insertion » and also of the relationship that exists between 'living in the community' and 'working', and how this relationship has been constructed and developed from an historical perspective. More precisely, this work consists of a research project conducted within the terms of the CIFRE agreement made with the Acta Vista Association, which is a “work integration social enterprise”.The main hypothesis of the thesis considers the professional employment sector as a 'mechanism', that is a network of heterogenerous elements (norms, laws, behaviours...) in which power and knowledge strategies are intertwined.The employment sector can function as a 'heterotopia' and 'crutch' of the social system and economy in which it operates. Understood as a mechanism, is also a place where men, women and different ideas converge, where 'innovation' is created and which escape routes are traced. These shake off the structure of the mechanism and reveal another way to think and live the employment process, and, overall, the relationship between living in a community and working.In the body of the thesis, the theme of “insertion by economic activity” is considered as the meeting point of two axes of working which come together in the first and second parts. The first, which concentrates more on the anthropological and historical-political issues relating to the role of working in “living together”. The second, which is more focused on the epistemology of activity which highlights its ambiguities and contradictions and possibilities.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-06T14:45:05Z No. of bitstreams: 1 Elisângela Marlize Dalpiaz de Azeredo_.pdf: 1506700 bytes, checksum: 0a85bcb1bedded10aaf79f106d4afee8 (MD5) / Made available in DSpace on 2018-08-06T14:45:05Z (GMT). No. of bitstreams: 1 Elisângela Marlize Dalpiaz de Azeredo_.pdf: 1506700 bytes, checksum: 0a85bcb1bedded10aaf79f106d4afee8 (MD5) Previous issue date: 2018-03-27 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O interesse pelos negócios de impacto social vem crescendo nas últimas décadas, tendo em vista que estes negócios representam uma fonte promissora de geração de valor social, econômico e financeiro. Entretanto, ao aliarem criação de valor social e sustentabilidade financeira, combinam elementos provenientes de lógicas institucionais diferentes, podendo enfrentar desafios inerentes a esta junção. Desta forma, a fim de que estes negócios obtenham êxito, faz-se necessário o desenvolvimento de um ecossistema de suporte robusto. Dentre os atores do ecossistema, destacam-se as aceleradoras, que visam apoiar o crescimento destes negócios, na fase inicial ou de expansão, exercendo, desta forma, um papel importante na construção e desenvolvimento das lógicas institucionais nestes negócios. Por consequência, influenciam a forma pela qual evitam mission drift, fenômeno que consiste no distanciamento do negócio da sua missão social. Sendo assim, o objetivo deste estudo é analisar as estratégias utilizadas pelas aceleradoras para assegurar e monitorar que os negócios de impacto mantenham a lógica híbrida, alcançando o equilíbrio entre a criação de valor social e a sustentabilidade financeira, evitando mission drift. A fim de atingir o objetivo proposto, foi realizado um estudo de caso múltiplo, com quatro aceleradoras, que atuam com negócios de impacto social. Por meio da compreensão do papel que exercem na manutenção da lógica híbrida dos negócios impulsionados por elas, identificaram-se as fontes de mission drift, bem como as estratégias para evitar o fenômeno durante o programa de aceleração, contribuindo, desta forma, com o campo teórico e gerencial. As implicações teóricas do estudo consistem na identificação da influência que as aceleradoras exercem nos negócios de impacto impulsionados por elas, por meio das estratégias utilizadas para assegurar a manutenção da lógica híbrida, contribuindo tanto para o estudo das lógicas institucionais quanto do fenômeno mission drift. No que tange às contribuições gerenciais, fornece um conjunto de estratégias a serem utilizadas pelas aceleradoras, a fim de assegurar e monitorar a manutenção do equilíbrio entre a criação de valor social e a sustentabilidade financeira nos negócios que aceleram. / The interest by the social enterprises has been growing in recent decades, considering that these organizations represent a promising source for generating social, economic and financial value. However, as they ally social value creation and financial sustainability, they combine elements from different institutional logics and may face challenges inherent to this combination. In this way, in order that these organizations achieve success, it is necessary to develop a robust support ecosystem. Among the actors of the ecosystem, the accelerators stand out. They aim to support the growth of social enterprises at an early stage or an expansion stage, exercising, in this way, an important role in the construction and development of institutional logics in these organizations. Consequently, they influence the way in which them avoid mission drift, a phenomenon that consists in the detachment of a business from its social mission. Therefore, the objective of this study is to analyze the strategies used by the accelerators to ensure and to monitor that the social enterprises maintain the hybrid logic, achieving the balance between the creation of social value and financial sustainability, avoiding mission drift. In order to achieve the proposed objective, it was conducted a multiple case study, with four accelerators, working with social enterprises. The sources of mission drift, as well as the strategies to avoid the phenomenon during the acceleration were identified through the understanding of the role that the accelerators exercise in maintaining the hybrid business logic in the business fueled by them, contributing, in this way, with the theoretical and managerial field. The theoretical implications of the study consist in the identification of the influence that the accelerators exert over the social enterprises boosted by them, through the strategies used to ensure the maintenance of the hybrid logic, contributing to the study of institutional logics as well as to the phenomenon of mission drift. Regarding the managerial contributions, the study provides a set of strategies to be used by the accelerators, in order to ensure and monitor the maintenance of the balance between the creation of social value and the financial sustainability in the business accelerated by them.

A questão da saúde é um problema central e ganha destaque na inédita onda de protestos ocorridos em 2013 no país. Isso é ocasionado pelas deficiências de atendimento do Sistema Único de Saúde, utilizado por cerca de 80% dos brasileiros, e pela regulação para soluções privadas. Entretanto, há iniciativas, chamadas de negócios sociais, que utilizam mecanismos de mercado para que as pessoas tenham acesso a medicamentos, tratamentos médicos e odontológicos. Esses empreendimentos atuam na busca por bons resultados financeiros e pelo atendimento de alta qualidade à população carente. Entretanto, os objetivos não são alcançados facilmente, principalmente pela necessidade de monitorar a geração de valor social. Este estudo tem o objetivo de identificar como os negócios sociais na área da saúde lidam com as métricas, principalmente em relação ao impacto social. Foram entrevistados quatro negócios sociais e duas organizações de apoio para entender como essa questão foi abordada e quais foram as principais barreiras. Foi constatado que pouco é feito na análise de impacto, uma vez que o foco das empresas está voltado para a sustentabilidade financeira. Por meio da pesquisa, fica clara a importância da interação com os atores do ecossistema, que contribuem na superação de barreiras e dificuldades na gestão de métricas e, assim, melhoram a avaliação de indicadores. Pelo estágio da gestão de indicadores e pela formação recente desse ecossistema, ainda é precipitado dizer quais serão as consequências da falta de atenção a essas métricas, além de precisar sobre como torná-las ferramentas efetivas de decisões estratégicas - ponto que deverá ser aprofundado em futuras pesquisas. / The health issue is a central problem and gain prominence in the unprecedent wave of 2013 protests around the country. This is caused by deficiencies in the Public Health Care System, used by about 80% of all Brazilians, and by the regulation for private solutions. However, there are initiatives, called social enterprises, which use market tools for people to have access to medicines, medical and dental care. These actions seek good financial results and provide high-quality care to the poor population. The goals are not easily achieved mainly by careful measurement and generation of social value. This study aims to identify how social businesses in healthcare deal with the metrics especially in related to social impact. Four social businesses and two social support organizations representatives were interviewed to understand how these issues were addressed and what the main barriers were. It was noted that little has been done on the impact analysis, since the focus of the companies is facing the financial sustainability. Through research, the interaction with the ecosystem performers is clearly important, contributing to overcoming barriers and difficulties in managing metrics and thus might improve the indicator evaluation. According to the pace of management indicators and the recent formation of this ecosystem it is still too early to say what could be the consequences of the lack of attention to these metrics, also about how to turn them into effective tools for strategic decisions. This topic should be better explored in future research.

As Information and Communication Technology (ICT) and social enterprises become drivers of economic growth, the nexus provides opportunities for new models of business to bring benefits to communities in developing countries. Recognising the complex dynamics and range of actors in this diverse and emerging sector, this study chooses to document the external influences, use and impact of ICT on social enterprises. The problem investigated is the potential gap between the rhetoric of the 'promise of e-business' versus the dynamics of enactment and impacts of ICT in practice in the social enterprise sector. The methodology consists of a mixed-method data collection strategy to triangulate data sources from a diverse cross-section of organisations in the social enterprise sector in Cambodia. These include a cross-sectional survey, interviews, observations, document analysis and review of artefacts. It is unclear whether the Cambodian social enterprise sector represents a unique case or is representative of other countries. Regardless, the rich dynamics of the sector and the current lack of understanding of ICT use by this sector in developing countries per se warrant such a study. It fills a significant gap in the field of ICT and development by providing an in-depth overview of the social enterprise sector in one developing country, which may also be applicable in other developing country contexts. The research maps the e-business status of Cambodian social enterprises along a continuum from precursor activity to fully integrated e-services. It finds that Cambodian social enterprises believe ICT adds value to their operation; however access to affordable and reliable local ICT resources is an important factor determining long-term uptake. It also shows that external support is seen as vital to the success of ICT uptake by social enterprises in Cambodia. Donors have the most significant influence on social enterprises' framing of ICT, whilst NGOs, associations and the private sector are also important institutional players in shaping understanding and uptake of ICT. The main contribution of the research is to identify the real development impact of ICT use by social enterprises by measuring the role of ICTs in achieving their goals. Its major finding is that social and business missions are inextricably linked within these organisations, so to measure one in isolation of the other denies the new paradigm that social enterprises present. The most active sub-sector explored that best reflects this unique value proposition is the emerging social outsourcing potential of the IT services sub-sector. The handicraft and processing sub-sectors have yet to fully engage and use ICT to their maximum benefit. The outlook for these sub-sectors is likely to require further support to best harness the potential that ICT can bring developing countries.

This study centers on an exploration of the similarities and differences between social enterprises, commercial enterprises and public sector teams that operate within the same market. The study seeks to contribute to the establishment of social entrepreneurship theory by furthering knowledge of the boundaries of social entrepreneurship. The contextual influence on the development of social entrepreneurship theory is becoming increasingly well understood. As such, different theoretical streams are accounted for and systematically structured into a model containing four contextually anchored approaches, two American and two European, which compares their structures according to eight characteristics. It is on the basis of this model that three cases, one social enterprise, one commercial enterprise and one public sector team all operating towards work integration activities and placements for the long term unemployed are presented and analyzed from two perspectives: one focusing on how they compare to the characteristics and the other on how they compare to the approaches in their entirety. It shows how there are many similarities between the three cases that are lost when compared to each approach. Furthermore, the analysis discovered a limitation within existing social entrepreneurship models, as none of the models turned out to be fully applicable in a Swedish context. Therefore, this study proposes a tentative model for a Nordic approach, rooted in the specific socioeconomic and institutional context of the Nordic states.

Throughout the history, different types of businesses have reflected the zeitgeist of the specific era. Today, the globalization has led to the rise of the third wave of internationalization, which has increased the importance of emerging markets in the global business environment. An additional global trend that reflects today’s businesses is to fulfill social purposes along with making profit. The latter global trend entails the rise of the social sector in industrialized countries, including social enterprises. There is currently no universal definition of social enterprises as well as a lack of theoretical contribution on those; however, there is a lot of passion for the topic. In Sweden, social enterprises are associated with work integration social enterprises (WISEs), although other types of social enterprises exist, for example those finding opportunities in social issues in emerging markets. The purpose of this thesis is therefore to increase the holistic awareness for a wider concept of social enterprises in Sweden. To be able to increase this awareness, the aim is to examine how Swedish social enterprises turn social issues in emerging markets into business opportunities. It is further interesting to emphasize the challenges social enterprises are facing, as well as how they use their business models and strategies inorder to cope with the challenges. This study is carried out through a qualitative case-study of three Swedish social enterprises that are or were operating in emerging markets to some extent. Semi-structured interviews were conducted with one representative from each enterprise. The findings show that social enterprises have the ability to turn social issues into business opportunities. In addition, being able to balance making social impact with profit-making is one main challenge for Swedish social enterprises, especially in emerging markets as the enterprises’ core mission might be questioned regarding who their operations will benefit. The findings of this thesis have also shown that social enterprises commonly are taking the whole value-chain into account. Furthermore, as emerging markets are fast-changing and uncertain, it is difficult to plan ahead for what to come. Finally, as this thesis’ purpose states, it is thus crucial to increase the awareness and knowledge of these kinds of social enterprises since this will help them improving and increase their social impact.

Bakgrund: Socialt företagande är en slags organisatorisk hybridform som växt fram under de senaste decennierna. Dessa organisationer bygger sina affärsmodeller med syfte att både generera vinst och skapa nytta för samhället. I och med detta står organisationer inom socialt företagande för utmaningar som berör prestationsmätning och beslutsfattande. Det finns därför ett behov att öka förståelsen för hur dessa typer av organisationer arbetar med prestationsmätning och vad beslutfattandet grundas på. Syfte: Studien ämnar bidra med ökad förståelse för prestationsmätning och internt beslutsfattande inom socialt företagande. Metod: Denna studie har en kvalitativ forskningsansats där utgångspunkt tagits i det konstruktivistiska perspektivet. Genom semistrukturerade intervjuer med tre olika företag har ett empiriskt material uppnåtts som bidragit till en nyanserad bild av det studerade området. Slutsats: Socialt företagande arbetar med prestationsmätning, men på olika sätt. Prestationsmätning och beslutsfattande genomsyras främst av de sociala värderingar som finns inom dessa organisationer. Det finns dock en komplexitet vad gäller prestationsmätningen och det interna beslutsfattandet på grund av organisationernas hybridkaraktär. Till exempel kan det vara svårt för dessa organisationer att uppfylla socialt värdeskapandet samtidigt som de finansiella målen måste tas hänsyn till. / Background: Social enterprises are a kind of organisational hybrid form that has emerged in recent decades. These organisations build their business models with the purpose of both generating profits and making benefits for society. As such, social enterprises face a variety of challenges, which affect performance measurement and decision-making. There is therefore a need to increase the understanding of how these types of organisations work with performance measurement and what factors underpin their decision-making. Aim: The aim of the study is to contribute to an increased understanding of performance measurement and internal decision-making in social enterprises. Methodology: This study has a qualitative research approach based on the constructivist perspective. Through semi-structured interviews with three different companies empirical material has contributed to a nuanced aspect of the studied area. Conclusion: Social enterprises work with performance measurement, but in different ways. Performance measurement and decision-making are predominantly influenced by the social values found within these organisations. However, complexity arises in terms of performance measurement and internal decision-making due to the organisations' hybrid character. For example, it may be difficult for these organisations to fulfill social value creation while taking the financial goals into account.