Impact measurement in social enterprises: rationales & current practices in an Australian context

Practices around the choice and implementation of social and/or environmental impact metrics are reflective of how organisational actors interpret sustainability, which in turn shape the organisation. The broad aim of this thesis is to explore the challenges of impact measurement as situated within hybrid organisations, such as social enterprises (SE), experiencing tensions of having multiple and competing social and commercial objectives. Claims of making an impact are no longer sufficient, and evidence of the impact an organisation makes is increasingly required. To tackle this topic, as well as respond to calls for research in understanding hybrid forms of organising; this study undertakes an exploration of the impact measurement practices, delving into the “hows” and “whys” of impact measurement, which effectively shape these organisations. This thesis pays special attention to the quantification of impacts, acknowledging the contentious and political nature of these issues. It also examines the influence of numerical data in shaping and negotiating sustainability goals. Succinctly, the research project (1) explores organisational and stakeholders’ rationales for measuring impact, and (2) investigates the prevailing practices of social/environmental impact measurement, while probing into the selection and application of specific impact measurement tools and approaches. This study is propelled by the growing attention and debates over the measurement of social and environmental impacts, prompting a deeper examination of accounting and calculation in social enterprises (SEs). It scrutinises the seldom explored assessment and evaluation of impact metrics within this sector, investigating the driving rationales, the adoption of particular evaluation systems, and the trust-based relationships that shape calculative practices. Employing a multiple-case study approach, the investigation selected five Australian social enterprises from diverse sectors based on their status as SEs and their use of impact metrics. Through semi-structured interviews with stakeholders, access to documents, and participatory observation, the research meticulously documents the evolution of impact assessment, measurement, and reporting. The cases also explore engagement with Indigenous communities through the selected SEs. Utilising Latour's (2005) Actor Network Theory (ANT), the research dissects various episodes within specific SE networks, focusing on stakeholder engagements in these practices. This methodology is integrated with Nakata’s (1998) Standpoint Theory in efforts to respectfully acknowledge the knowledge gifted by the Indigenous participants of the study. The findings underscore the diversity of rationales and perceptions regarding impact measurement and reporting across stakeholders, uncovering the complex dynamics of tension and negotiation inherent in impact measurement practices and the empirical challenges they pose for SEs.

Name dc:type.qualificationname

PhD

Level dc:type.qualificationlevel

PhD thesis

Grantor dc:publisher.institution

Middlesex University

Year dc:date.issued

2024

Author dc:creator

• Masangkay, J.P.

• hybrid organisations
• alternative organisations
• sustainability metrics
• social enterprises
• social and environmental accounting
• sustainability accounting
• calculative practice
• impact measurement

Identifier

oai:repository.mdx.ac.uk:246zz9

OAI identifier oai:identifier

oai:repository.mdx.ac.uk:246zz9