Nonprofit Organizational Effectiveness: The Effects of Financial and Social Performance on Its Scale and Scope of Operations, and Social Impact

2020 ◽  
Author(s):  
Isra Khan ◽  
Danish Ahmed Siddiqui
2021 ◽  
pp. 257-273
Author(s):  
Nils Brown ◽  
David Lindén

AbstractIn this chapter social impacts of European electricity production are compared between the current situation and the REFLEX scenarios for 2050 from a life cycle perspective using the SOCA tool. The analyses indicate that for a limited number of social impact categories the SOCA add-on tool can identify geographic locations where improvement in social performance may non-negligibly improve the social impacts for future energy systems. Results show that gas supply from Russia is a major cause of social impact for all future scenarios in the subcategory “fair salary” due to the fact that the minimum wage is below the living wage in the country. The specific process for electricity generation in Europe contributes to social impacts in the same category to a lesser extent.


2021 ◽  
Vol 13 (9) ◽  
pp. 5293
Author(s):  
Leonardo Boni ◽  
Laura Toschi ◽  
Riccardo Fini

In the last ten years, we have witnessed a proliferation of investors claiming blended value strategies, i.e., pursuing both economic and social returns in their investments. Aside from this rush for self-selecting in a blended value finance context, we still do not know to what extent the investors’ claims actually reflect investment decisions. Evidence suggests that, in some cases, such investors tend to maximize the social performance over the financial performance; in some others, the effect is reverted, but literature currently lacks studies aligning the analysis of the investment decisions with the investment portfolios. Yet, it is still unclear whether blended value investment decisions are enacted as a result of investors’ deliberate strategies and what influences this relationship. In this paper we tackle this issue, analyzing the extent to which investors’ finance firms pursuing goals aligned with their strategic aspirations. Specifically, adopting a Fractional Logistic Regression model, we test the effect of investors’ aspirations toward social impact on the extent to which their investees (i.e., the portfolio of firms in which they invest) pursue social returns. Results suggest the existence of a positive and significant investor–portfolio alignment effect (i.e., the higher the investors’ aspirations toward social impact, the higher the number of investees with higher social aspirations). Yet, this effect is influenced by contingencies at both investor and portfolio levels. Investors with strong aspirations toward social impact that: (i) invest in countries with high levels of social inequality, and (ii) are located in countries that support social progress and maximize, in their portfolios, the presence of businesses pursuing social impact. We discuss implications for future researchers, policymakers and practitioners.


Author(s):  
Matthias Sohn ◽  
Werner Sohn ◽  
Thorsten Klaas-Wissing ◽  
Bernhard Hirsch

Purpose – Job markets in the transport and logistics industry are characterized by a scarcity of well-educated junior talent. Employer attractiveness is becoming more important in order to win the most talented junior staff. The purpose of this paper is to investigate how corporate social performance (CSP) profiles of logistics companies influence their attractiveness for job seekers. Design/methodology/approach – In a computerized laboratory experiment, the authors provided 95 students in their final year with job offer data that include general and CSP information about the company, and the job seeker’s potential salary. The authors manipulated how the CSP information was presented and monitored the information accessed during job seekers’ decision-making processes. The authors investigated how information presentation affected choices. Findings – The vast majority of talent acquires CSP information in the pre-decision phase of the judgment, compares this information across companies, and trades off this information with the conditions of employment. The authors find that the ease of comparability of corporate social responsibility (CSR) information, expressed by meaningful indicators of CSP, increased preference for high CSP. Research limitations/implications – The study enriches existing studies of voluntary disclosure, which argue that voluntary disclosing sustainability-related information can be a tool of impression management. Practical implications – Companies with a compelling CSP should push for a broadly accepted methodology to benchmark CSP within industry-specific sectors, such as logistics services. Social implications – Potential employees demand that companies should consider their social impact on individuals and society as a whole. To remain attractive for employees companies in transport and logistics industry have to cope with a broader scope of expectations. Originality/value – The authors provide the first analysis on the relevance of CSP information for employer attractiveness in the transport and logistics industry. This research provides insights into the relevance of CSP criteria, information provision, and comparability processes from the perspective of young job seekers.


2017 ◽  
Vol 28 (75) ◽  
pp. 377-389
Author(s):  
Ruan Rodrigo Araújo da Costa

ABSTRACT This paper investigates the relationship between the legal forms adopted by microfinance institutions (MFIs) and their performance within three scopes: financial performance, social performance, and efficiency in resource allocation. The MFIs studied are classified into four groups: banks, non-governmental organizations, cooperatives, and a fourth group formed of for-profit institutions not characterized as banks, made up of non-bank financial institutions (NBFIs) and rural banks. The data used are annual and cover the six years from 2007 to 2012. The quantitative regression model with panel data was used together with dummy variables to compare between the four groups of legal forms, except for the group made up of NBFIs and rural banks, which was not represented by any dummy variable. 304 MFIs from 59 countries made up the sample. In the study it was observed that larger MFIs have higher profits, higher returns, and higher operational self-sufficiency rates than smaller MFIs, indicating that MFI growth could enable consolidation in the microfinance market. The results also indicate that for smaller MFIs the way to consolidate and improve the indicators could be through assimilating or merging with other MFIs. It was also noted that non-bank financial institutions and rural banks are able to serve more customers and that cooperatives provide smaller loans, causing a bigger social impact, and that they obtain higher returns and profits. The results indicate that these legal forms may be the most appropriate for the microfinance market.


Author(s):  
C. F. Paunescu (Petre) ◽  
M. Man

The development of each organization is an objective based on three basic pillars: economic development, social development and environmental protection. This macroeconomic objective can be joined by various microeconomic objectives, including the global performance made out of the organization's financial performance and social performance, its sustainability and social responsibility. The article aims to find answers to the following questions: Is there a relationship between the financial performance and the social performance of an organization? And if there is this relationship between the financial performance and the social performance of the organization, how is it, positive or negative? Understanding the social impact on both the financial performance and the sustainability of the organization has been the subject of numerous studies focusing on the nature of the interaction between organizations' ability to achieve a high level of corporate social responsibility on the one hand and the financial performance on the other.


Author(s):  
Paloma Escamilla-Fajardo ◽  
David Parra-Camacho ◽  
Juan Manuel Núñez-Pomar

Entrepreneurial orientation can be an effective response by sports clubs to manage a recession, such as the COVID-19 crisis. Therefore, its study can be fundamental to understand different ways of managing a recession. This study analyzes the entrepreneurial orientation of Spanish non-profit sports clubs to identify different groups and their profiles. The sample is composed of 145 Spanish non-profit sports clubs. Different validated scales have been used to analyze entrepreneurial orientation, business model adaptation, service quality, and economic and social performance (performance in social impact and performance in social causes). Entrepreneurial orientation is the variable used to differentiate the groups. This is made up of three dimensions: innovation, risk-taking, and proactivity. According to the results obtained, there are three groups of sports clubs according to their entrepreneurial orientation: non-entrepreneurs (n = 11), moderate entrepreneurs (n = 85), and strong entrepreneurs (n= 45). There are substantial differences between the three groups according to the adaptation of the business model, the perceived impact of COVID-19, and the returns analyzed. Strong entrepreneurs have considerably higher levels of business model adaptation, economic performance, social performance, and perceived service quality than non-entrepreneurs. Theoretical and practical implications have been drawn that can bring new information to the sports and organizational sector. For example, the diagnosis of the different profiles according to the level of entrepreneurship can be useful to propose strategies to improve performance. In this way, it can help to evaluate the return on the investment made by sponsors or governments in the organization.


2020 ◽  
Vol 12 (10) ◽  
pp. 4234 ◽  
Author(s):  
Paloma Escamilla-Fajardo ◽  
Juan Manuel Núñez-Pomar ◽  
Ana María Gómez-Tafalla

The social function of non-profit sports clubs is undeniable, so analyzing the factors that influence their performance is vital. The aim of this study is to understand the influence of entrepreneurial factors (entrepreneurial orientation) and environmental factors (dynamism, hostility and complexity) on social performance using a symmetrical (Hierarchical regression model) and asymmetrical (qualitative comparative analysis) approach. The social performance of this particular type of organization is of great importance in an environment where sustainability from a social point of view is increasingly on the agenda of governments, organizations and society in general. A total of 209 Spanish non-profit sports clubs were analyzed. The use of two complementary methodologies has made it possible to highlight the direct positive influence of entrepreneurial orientation (EO) on performance in terms of social impact performance (SIP) and social causes performance (SCP). Similarly, complexity and dynamism have a direct influence on both types of performance, while high levels of hostility in the environment are related to low levels of social performance in both areas. The analysis of the interaction of environmental factors and sport entrepreneurship on social performance in sports clubs has not been previously addressed. Therefore, this study provides new information to elaborate on practical management implications for directors and managers of non-profit sport clubs.


2017 ◽  
Vol 2 (3) ◽  
pp. 70-81
Author(s):  
Dóra Diána Horváth

The disclosure of information on the exercise of corporate social responsibility (CSR) is the tool most frequently used by companies to promote understanding of the social and environmental performance of an organisation and to improve relationships with stakeholders. For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century. The disclosure of socially responsible information will be analysed, with a focus on the application of the Global Reporting Initiative guidelines related to CSR. Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. The main objective of the paper is to explore the corporate voluntary disclosure practices of the listed and non-listed banks in Hungary. The extent of voluntary disclosure has significantly improved for decades worldwide, but the situation is not that obvious regarding the Hungarian financial sector. This paper aims to describe the status of disclosure practices of corporate sustainability in the annual reports, sustainability reports or CSR reports of the banking industry in Hungary. Also, increased corporate visibility and financial risk increase stakeholder demand for transparency on the social impact of financial institutions and their CSR practices. Finally, the analysis and subsequent comparison of available CSR reports of banks will be presented.


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