The Performance Measurement Construction for Developing Prosperity and Sustainability of Social Enterprises

Abstract

Objective: This research seeks to enhance existing knowledge by proposing an approach for social enterprises to evaluate their impact across social, environmental, and economic dimensions. Method: Drawing on insights in accounting and anthropology, we employ a synchronic-diachronic approach. Our research utilizes deep ecology to build a comprehensive framework for measuring SE performance. Results and Conclusion: Our study advocates a multidimensional perspective rooted in the principles of deep ecology, which includes environmental and community well-being, internal processes, human and natural empowerment, and equitable distribution. By embracing this multidimensional view, SEs can work towards achieving their ultimate goals of sustainability and well-being. Implications of The Research: Despite the proliferation of methodologies and tools to assess social impact, there is a lack of systematic analysis and comparison across these approaches. SE should adopt systematic performance measurement to inform decision-making and promote environmental and social sustainability. Originality/Value: This research contributes to the existing literature by specifically focusing on the performance measurement of social enterprise, with comprehensive approaches uses deep ecology.