Percorrer por autor "Auffarth, Patrick"
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- Adapting the sustainability balanced scorecard : enhancing accountability for social enterprises contributing to SDG 14Publication . Auffarth, Patrick; Azevedo, CarlosSocial enterprises focusing on Sustainable Development Goal 14 face challenges in aligning strategic goals with environmental objectives while maintaining accountability to stakeholders. These challenges, compounded by resource constraints and complex measurement demands, underscore the need for a tailored framework. This research explores how the Sustainability Balanced Scorecard (SBSC) can be adapted to improve accountability in social enterprises and examines the role of customized Key Performance Indicators (KPIs) in achieving this goal. A qualitative methodology was employed, using semi-structured interviews with 3 social enterprise founders and 4 four SDG 14 professionals. This approach enabled an in-depth exploration of how the SBSC framework and KPIs can be customized to address specific organizational and contextual needs. Key findings indicate that the SBSC’s allows for effective integration of sustainability into strategic processes, with the SBSC-4 model emerging as a preferred configuration for avoiding silos. Challenges such as resource limitations and measurement complexities highlight the importance of gradual implementation and stakeholder engagement. Customized KPIs, combining quantitative and qualitative metrics, were found to enhance accountability by linking actions to measurable outcomes and aligning with stakeholder priorities. The study concludes that an adapted SBSC framework and tailored KPIs can improve accountability, foster transparency, and enable social enterprises to effectively align with SDG 14. These findings underscore the potential for adaptive frameworks to address sustainability challenges and enhance the contribution of social enterprises to marine conservation efforts.