An approach to the evaluation of social enterprises based on entrepreneurial responsibility The case study of the social enterprise 1001fontaines

Une approche de l'évaluation des entreprises sociales fondée sur la responsabilité entrepreneuriale L'étude de cas de l'entreprise sociale 1001fontaines

Guillaume Martin () and Jean-Paul Mereaux ()
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Guillaume Martin: UNISTRA - Université de Strasbourg
Jean-Paul Mereaux: CEJESCO - Centre d'études juridiques sur l'efficacité des systèmes continentaux - EA 4693 - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne

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Abstract: The evaluation of social enterprises is a subject that is debated because of its multidimensionality. The aim of this research is to translate this multidimensionality under investigation in term of monetary value. The methodology of the case study with an embedded design is here proposed to better translate the 1001fontaines'value that is expressed at different levels in the organization. Moreover, the opportunity to conduct interviews with internal and external project stakeholders gradually helps to identify their motivations to support this social enterprise. The attempt to approach the point of balance between financial profitability on the one hand and the fulfillment of corporate social objectives on the other hand have led to the first tracks to build a model translating this embedded value in a monetary point of view.

Keywords: évaluation; entreprise sociale; responsabilité entrepreneuriale; valeur composite; microfranchise sociale (search for similar items in EconPapers)
Date: 2017-04-06
Note: View the original document on HAL open archive server: https://hal.science/hal-04480146
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Published in Gestion humaniste de la diversité et impact sur la responsabilité sociétale, Kedge Business School, campus de Bordeaux - ADERSE, Apr 2017, Bordeaux, France

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