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A social enterprise is an organization that
applies commercial strategies to maximize
improvements in human and environmental
well-being, rather than maximising (sic)
profits for external shareholders. Social
enterprises can be structured as a for-profit
or non-profit, and may take the form of a co-
operative, mutual organization, a social
business, or a charity organization.[1]
Triple bottom line
From Wikipedia, the free encyclopedia
Jump to: navigation, search



The triple bottom line (abbreviated as TBL
or 3BL, and also known as people, planet,
profit or the three pillars[1]) captures an
expanded spectrum[further explanation needed] of
values and criteria for measuring
organizational (and societal) success:
economic, ecological, and social.
Full cost accounting
From Wikipedia, the free encyclopedia
Jump to: navigation, search

Full cost accounting (FCA) generally refers to the
process of collecting and presenting
information — about environmental, social, and
economic costs and benefits/advantages
(collectively known as the "triple bottom line") -
for each proposed alternative when a decision is
necessary. It is a conventional method of cost
accounting that traces direct costs and allocates
indirect costs.
An Entrepreneurial Continuum
 Basic Fee for Service: Using existing NFP program
 capacity and charging for some or all services to some or all
 clients
 NFP/DBA Using existing capacity to undertake more
 aggressive marketing of program services to non program
 populations
 Wholly Owned Subsidiaries:              Often building
 on existing capacity but forming a new company usually to
 deal with tax consequences
 Self Standing Social Enterprise Development
 of a separate social enterprise that is either free standing or
 operated as a wholly owned subsidiary.
Considerations and Preparation
 Attorney and Account who know and understand the
  issues
 What do your articles of incorporation say about your
  proposal?
 A Business Plan
  http://www.sba.gov/category/navigation-
  structure/starting-managing-business/starting-
  business/how-write-business-plan
 Evaluation of Risk and your ability to sustain losses
Culinary Arts Workforce
Development program
 Community Action agency has large commercial kitchen
    on premise – historically providing “soup kitchen” meals.
   Using CSBG grant, develop a workforce development
    program providing Work readiness (a national
    certification) and ServSafe (also a natl. certification)
   CSBG supports Chef/instructor and employment specialist
   Program has developed an additional source of revenue by
    selling lunches to in house staff.
   Working on business plan to develop a catering operation
    to continue the program beyond grant funding.
Cattaraugus Community Action,
Inc. DBA Energy Solutions Company
 Certificate of incorporation amended to include
  purposes: energy and housing w/o reference to
  income
 Responds to state driven efforts to improve home
  energy performance with subsidies and requiring
  “Energy Star” and BPI capacity
 At incomes just about WAP limits, NYSERDA
  subsidies and sliding scale fees.
Albany Housing Partnership DBA
Community Realty
 Developed to bridge the gap between housing
  counseling and the actual purchase process
 Functions as a buyer’s broker on behalf any buyer
 Revenue derived from commissions


 http://www.nhi.org/online/issues/143/communityrealt
  y.html
 http://www.yourownhome.org/
Cattaraugus Rural Housing Corp
 Wholly owned for profit subsidiary of not for profit
  housing organization.
 Formed to be the partner in tax credit deals and
  developed as a Property Management firm.
 Trading services with a similar not for profit CRHC
  providing property management and the partner
  provides construction management.
 Becomes licensed real estate broker and takes on
  outside accounts.
Council Services Plus
 Wholly owned subsidiary of the New York Council of
  Not For Profits
 Council Historically offered Insurance Programs as a
  member benefit
 Moves to create insurance brokerage specifically for
  not for profits
"In theory, there is no difference
between theory and practice. But in
practice, there is."
  - Yogi Berra

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C2 fee for service blair sebastian - nys rural hsg coalition

  • 1.
  • 2. A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximising (sic) profits for external shareholders. Social enterprises can be structured as a for-profit or non-profit, and may take the form of a co- operative, mutual organization, a social business, or a charity organization.[1]
  • 3. Triple bottom line From Wikipedia, the free encyclopedia Jump to: navigation, search The triple bottom line (abbreviated as TBL or 3BL, and also known as people, planet, profit or the three pillars[1]) captures an expanded spectrum[further explanation needed] of values and criteria for measuring organizational (and societal) success: economic, ecological, and social.
  • 4. Full cost accounting From Wikipedia, the free encyclopedia Jump to: navigation, search Full cost accounting (FCA) generally refers to the process of collecting and presenting information — about environmental, social, and economic costs and benefits/advantages (collectively known as the "triple bottom line") - for each proposed alternative when a decision is necessary. It is a conventional method of cost accounting that traces direct costs and allocates indirect costs.
  • 5. An Entrepreneurial Continuum  Basic Fee for Service: Using existing NFP program capacity and charging for some or all services to some or all clients  NFP/DBA Using existing capacity to undertake more aggressive marketing of program services to non program populations  Wholly Owned Subsidiaries: Often building on existing capacity but forming a new company usually to deal with tax consequences  Self Standing Social Enterprise Development of a separate social enterprise that is either free standing or operated as a wholly owned subsidiary.
  • 6. Considerations and Preparation  Attorney and Account who know and understand the issues  What do your articles of incorporation say about your proposal?  A Business Plan http://www.sba.gov/category/navigation- structure/starting-managing-business/starting- business/how-write-business-plan  Evaluation of Risk and your ability to sustain losses
  • 7. Culinary Arts Workforce Development program  Community Action agency has large commercial kitchen on premise – historically providing “soup kitchen” meals.  Using CSBG grant, develop a workforce development program providing Work readiness (a national certification) and ServSafe (also a natl. certification)  CSBG supports Chef/instructor and employment specialist  Program has developed an additional source of revenue by selling lunches to in house staff.  Working on business plan to develop a catering operation to continue the program beyond grant funding.
  • 8. Cattaraugus Community Action, Inc. DBA Energy Solutions Company  Certificate of incorporation amended to include purposes: energy and housing w/o reference to income  Responds to state driven efforts to improve home energy performance with subsidies and requiring “Energy Star” and BPI capacity  At incomes just about WAP limits, NYSERDA subsidies and sliding scale fees.
  • 9. Albany Housing Partnership DBA Community Realty  Developed to bridge the gap between housing counseling and the actual purchase process  Functions as a buyer’s broker on behalf any buyer  Revenue derived from commissions  http://www.nhi.org/online/issues/143/communityrealt y.html  http://www.yourownhome.org/
  • 10. Cattaraugus Rural Housing Corp  Wholly owned for profit subsidiary of not for profit housing organization.  Formed to be the partner in tax credit deals and developed as a Property Management firm.  Trading services with a similar not for profit CRHC providing property management and the partner provides construction management.  Becomes licensed real estate broker and takes on outside accounts.
  • 11. Council Services Plus  Wholly owned subsidiary of the New York Council of Not For Profits  Council Historically offered Insurance Programs as a member benefit  Moves to create insurance brokerage specifically for not for profits
  • 12. "In theory, there is no difference between theory and practice. But in practice, there is." - Yogi Berra

Notes de l'éditeur

  1. In the U.S, two distinct characteristics differentiate social enterprises from other types of businesses, nonprofits, and government agencies:Social enterprises directly address social needs through their products and services or through the numbers of disadvantaged people they employ. This distinguishes them from “socially responsible businesses,” which create positive social change indirectly through the practice of corporate social responsibility (e.g., creating and implementing a philanthropic foundation; paying equitable wages to their employees; using environmentally friendly raw materials; providing volunteers to help with community projects).Social enterprises use earned revenue strategies to pursue a double or triple bottom line, either alone (as a social sector business, in either the private or the nonprofit sector) or as a significant part of a nonprofit’s mixed revenue stream that also includes charitable contributions and public sector subsidies. This distinguishes them from traditional nonprofits, which rely primarily on philanthropic and government support.
  2. Triple bottom lineIt consists of three Ps: profit, people and planet Nov 17th 2009 The phrase “the triple bottom line” was first coined in 1994 by John Elkington, the founder of a British consultancy called SustainAbility. His argument was that companies should be preparing three different (and quite separate) bottom lines. One is the traditional measure of corporate profit—the “bottom line” of the profit and loss account. The second is the bottom line of a company's “people account”—a measure in some shape or form of how socially responsible an organisation has been throughout its operations. The third is the bottom line of the company's “planet” account—a measure of how environmentally responsible it has been. The triple bottom line (TBL) thus consists of three Ps: profit, people and planet. It aims to measure the financial, social and environmental performance of the corporation over a period of time. Only a company that produces a TBL is taking account of the full cost involved in doing business.In some senses the TBL is a particular manifestation of the balanced scorecard. Behind it lies the same fundamental principle: what you measure is what you get, because what you measure is what you are likely to pay attention to. Only when companies measure their social and environmental impact will we have socially and environmentally responsible organisations.The idea enjoyed some success in the turn-of-the-century zeitgeist of corporate social responsibility, climate change and fair trade. After more than a decade in which cost-cutting had been the number-one business priority, the hidden social and environmental costs of transferring production and services to low-cost countries such as China, India and Brazil became increasingly apparent to western consumers. These included such things as the indiscriminate logging of the Amazon basin, the excessive use of hydrocarbons and the exploitation of cheap labour.Growing awareness of corporate malpractice in these areas forced several companies, including Nike and Tesco, to re-examine their sourcing policies and to keep a closer eye on the ethical standards of their suppliers in places as far apart as Mexico and Bangladesh, where labour markets are unregulated and manufacturers are able to ride roughshod over social and environmental standards. It also encouraged the growth of the Fairtrade movement, which adds its brand to products that have been produced and traded in an environmentally and socially “fair” way (of course, that concept is open to interpretation). From small beginnings, the movement has picked up steam in the past five years. Nevertheless, the Fairtrade movement is still only small, focused essentially on coffee, tea, bananas and cotton, and accounting for less than 0.2% of all UK grocery sales in 2006.One problem with the triple bottom line is that the three separate accounts cannot easily be added up. It is difficult to measure the planet and people accounts in the same terms as profits—that is, in terms of cash. The full cost of an oil-tanker spillage, for example, is probably immeasurable in monetary terms, as is the cost of displacing whole communities to clear forests, or the cost of depriving children of their freedom to learn in order to make them work at a young age.Further readingElkington, J., “Cannibals with Forks: the Triple Bottom Line of 21st Century Business”, Capstone, 1997Savitz, A.W. and Weber, K., “The Triple Bottom Line: How Today's Best-Run Companies Are Achieving Economic, Social and Environmental Success—and How You Can Too”, Jossey-Bass, 2006Willard, B., “The Sustainability Advantage: Seven Business Case Benefits of a Triple Bottom Line”, New Society Publishers, 2002More management ideasThis article is adapted from “The Economist Guide to Management Ideas and Gurus”, by Tim Hindle (Profile Books; 322 pages; £20). The guide has the low-down on over 100 of the most influential business-management ideas and more than 50 of the world's most influential management thinkers. To buy this book, please visit our online shop.
  3. articleExecutive SummaryYour executive summary is a snapshot of your business plan as a whole and touches on your company profile and goals. Read these tips about what to include. articleCompany DescriptionYour company description provides information on what you do, what differentiates your business from others, and the markets your business serves? articleMarket AnalysisBefore launching your business, it is essential for you to research your business industry, market and competitors. articleOrganization & ManagementEvery business is structured differently. Find out the best organization and management structure for your business. articleService or Product LineWhat do you sell? How does it benefit your customers? What is the product lifecycle? Get tips on how to tell the story about your product or service. articleMarketing & SalesHow do you plan to market your business? What is your sales strategy? Read more about how to include this information in your plan. articleFunding RequestIf you are seeking funding for your business, find out about the necessary information you should include in your plan. articleFinancial ProjectionsIf you need funding, providing financial projections to back up your request is critical. Find out what information you need to include in your financial projections for your small business. articleAppendixAn appendix is optional, but a useful place to include information such as resumes, permits and leases. Find additional information you should include in your append