Theory of change and assessment of social impact: a case study in a company from Maceió- AL

Authors

DOI:

https://doi.org/10.33448/rsd-v11i12.35123

Keywords:

Social business; Impact assessment; Theory of change.

Abstract

The main objective of this research was to analyze the elements of the value chain based on the Theory of Change in the context of an organization in the city of Maceió, in the state of Alagoas. The research started from the importance of identify and characterize the Theory of Change value chain in a social enterprise in the impact assessment process. In order to reach these objectives, it was decided to analyze each element of the value chain individually within the scope of the studied enterprise. As for the methodology, a qualitative approach was chosen, based on an interview via Skype with the company's CEO. The content analysis method was used, applied in a case study strategy. The research was characterized as descriptive, depending on the objective. It was observed that, despite the challenges inherent to social business, the company has taken its first steps in relation to monitoring and impact assessment and that the generation of impact is configured as a company commitment. Thus, from the construction of the company's theory of change, this tool can be used to measure its performance and have greater ease in its decision-making processes.

Author Biographies

Rozilda Rodrigues de Sousa, UFCG

Bacharel em administração pela Universidade Federal de Campina Grande

Kettrin Farias Bem Maracajá, Universidade Federal de Campina Grande

PhD em Recursos Naturais pela Universidade Federal de Campina Grande (UFCG) Paraíba.

Coordenadora da Pós Graduação em Administração (PPGA)

Professora da Pós Graduação em Administração (PPGA) e da  Unidade Acadêmica de Administração e Contabilidade da Universidade Federal de Campina Grande, UFCG.

Professora da Pós-Graduação em Engenharia e Gestão de Recursos Naturais (PPGEGRN), UFCG.

Líder do grupo de pesquisa Turismo, Meio Ambiente e Sustentabilidade (Geats).

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Published

25/09/2022

How to Cite

SOUSA, R. R. de .; MARACAJÁ, K. F. B. Theory of change and assessment of social impact: a case study in a company from Maceió- AL. Research, Society and Development, [S. l.], v. 11, n. 12, p. e579111235123, 2022. DOI: 10.33448/rsd-v11i12.35123. Disponível em: https://rsdjournal.org/index.php/rsd/article/view/35123. Acesso em: 3 oct. 2024.

Issue

Section

Human and Social Sciences