Gestión de empresas sociales: Indicadores de desempeño (Kpi's) y evaluación de impacto social. Propuesta de evaluación diagnóstica para empresas sociales.

Abstract

Social Enterprises are a type of entity that belongs to the Social and Solidarity Economy. They have three objectives: 1. Positive financial results to generate enough income for the partners; 2. Social benefits for members, their families, and the community; and 3. Favorable impact on the environment where it is developed. These companies must compete in a capitalist market where other companies only seek for the maximization of financial benefits. In addition, the traditional company have at their disposal tools and methodologies to constantly improve their performance. Social Enterprises, which in the case of Mexico are mostly cooperatives, usually do not have enough professionalization to incorporate practices and tools such as performance evaluation indicators and methodologies. Additionally, social enterprises should also measure the impact they generate in their three objectives: financial, social, and environmental. This research documents the different impact and performance measurement methodologies that exist for social enterprises and defines under what criteria one or the other can be applied to Mexican social enterprises. The IBASE version of social balance, and the cooperative social balance were applied to a Mexican social enterprise called RAM, and from this exercise interesting conclusions were obtained on the process of reporting indicators for a social enterprise and on the social and solidarity economy in general.