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![Page 1: Social Measurement in third sector organisations, social accounting and sustainability: The case of leisure trusts Dr Jane Gibbon Newcastle University.](https://reader031.fdocuments.in/reader031/viewer/2022032604/56649e595503460f94b53132/html5/thumbnails/1.jpg)
Social Measurement in third sector organisations, social accounting and
sustainability:The case of leisure trusts
Dr Jane Gibbon Newcastle University Business School
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Some key issues for social economy organisations
• Social exclusion• Poverty• Environmental degradation• Economic impact• Not a replacement for the private and public sectors• Government commitment to constructive partnership (not marketisation
of the Welfare State)• Lack of funding and capacity• Balancing social, environmental and economic outcomes• Threats of privatisation and/or mission drift• Lack of business support systems to enable delivery of multiple outcomes• Geographical imbalance
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Social measurement and reporting
• Why demonstrate impact?• Purpose: internal or external perspective• Proving and improving social purpose• Many approaches are available
– e.g. SROI, SE Balanced scorecard, Third sector dashboard, PQASSO, AA1000, GRI
• Why social accounting?– Rigour– External auditing and review– Recognised technique– Flexible framework that enables inclusion of contingent
issues
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History of social accounting at Jesmond Pool
• Social accounting led by Trustees• Slow process, over 6 years• Review of all stakeholders• Purpose to prove difference, adding value and
balancing different outcomes• We wanted to draw support from all areas
(stakeholders: staff, customers, community)
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How Jesmond Pool did social accounts
• Organisational learning, teaching• Identified data we were losing• Set up systems• Gathered information• Bi annual report – chose most important• Presented the account/ audited• Reviewed and changed values and objectives
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Values and culture (1)• The articles state that JSP is “a charitable, not-for-profit
organisation, set up by local residents to run JSP for the benefit of the whole community”
• The mission of the organisation is the “provision of swimming facilities for recreation and other leisure time activities for the inhabitants of the local and wider community in the interests of their social welfare” (Charity Registration and Memorandum of Association of JSP).
• Initially focussed on business objectives:– operational issues – environmental issues– building matters– communication issues
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Mapping Impact
Inputs Staff & Funding
Activities Improve knowledge management
Outputs Strengthen policy, research & campaigning work
Outcomes Influence government policy
Desired Impact Deliver social change
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MeasuringInputs Budgets; workplans; business plan
etc
Activities Numbers & descriptions
Outputs Numbers +
Outcomes Stakeholder experience
Stakeholder views
Desired Impact Movement against a benchmark
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Benefits
• Evidence of how JSP benefits stakeholders• Documentary evidence to support funding and
grant applications• Provides evidence for political purposes if
needed• A review technique for operational and strategic
planning purposes• An easily understood document for staff,
customers, community
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Values and culture (2)• Our Mission• Supporting our community through the provision of swimming and other leisure related activities.• • Our Values• Belief in the power of sport and leisure related activities to benefit all members of our
community, regardless of their state of health or disability.• Belief in the ability of local communities to meet local needs.• • Our Objectives:• to meet the swimming and leisure related needs of all groups in the local and wider community• to secure the long-term future of the project by maintaining its financial viability • to ensure we retain local support, through a strong sense of community interaction.• to provide a working environment that values and develops all of its people to ensure business
success, whilst being inclusive and participative. • to operate the building and activities, following current industry and best practice guidelines.• To reduce our environmental impact.
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• The partner organisations as social enterprises form part of the wider third sector and re-invest all profits in the enterprise and / or community served by them.
• The organisations all work with and operate using democratic and cooperative principles and focus on the financial, social and environmental impacts of the organisation.
• The research develops understandings of how to measure these impacts through social reporting techniques building upon the specific toolkit framework of six key aspects within the organisation:
• human resources• good governance and accountability• asset lock and use of surplus• financial sustainability• environmental sustainability• economic impact
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Typical aims and objectives of leisure trust
Society Aim: to address social disadvantage•Access to recreation, sport & culture •Serve dispersed / excluded / diverse populations •Increase social capital •Access to health care •Sustain dignity & independent living •Access to social opportunities Economy Aim: to address economic disadvantage •Access to work •Access to services •Affordable transport •Efficient utilisation of people & vehicles Environment Aim: to minimise environmental damage •Manage waste •Minimise energy / water / chemical usage •Green officeObjectives: •Customers: to encourage, engage and include all sections of the community •Workforce: to value, develop and involve •Local community: enabling mutually supportive partnerships •Demonstration of public benefit: charitable status or other legal form
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• Brief overview of the structure of the toolkit: • Staff• Customers• Local Community• Demonstrating public benefit
• Tabular format:Stakeholder – activity – outcome/indicator-data-
source-benchmark-national indicator
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Example: Demonstrating public benefit
• Stakeholder– Local Community– Local Institutions– Client Council– Community groups
• Activity– Identify places on board for community members– Create consultation process for key stakeholder groups– Establish company values/aims that reflect community requirements
• Outcome / Indicators– Regular input from community into key company decisions– Evidence of consultation effecting operational decisions and service development– Number of community members on board
• Data required– Results of consultation– Evidence of survey results– Evidence of community engagement links to service development
Source BenchmarkNational Indicator
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Pathways to Impact
Social impact toolkit
1. Implementation and learning within social enterprises
2. Proving impact to stakeholders at a local and regional
level
3. Developing and sharing impact
measurement data at a regional and
national level
4. Developing and improving social
impact tools
5. Contribution to society and the
economy
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Conclusions and further work• The toolkit framework is based upon the typical aims and objectives of a
Leisure Trust which are to address economic disadvantage, address social disadvantage and minimise environmental damage through a focus on customers, workforce, local community and demonstration of public benefit
• The toolkit provides a detailed guide on how and where to gather information at the stakeholder level through typical activities with a sports and leisure organisation and are linked to specific outcomes, indicators and national indicators. Specifically there is scarce provision of guidance for less traditional assets such as community owned and managed swimming pools and leisure facilities is scarce (ASA, 2009). The research project responds to this need.
• There is an urgent need for more practice based evidence to demonstrate how issues of particular social issues can be measured and reported within social economy settings. Social accounting could provide part of the solution but it must be adopted more widely.