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A Avaliação da Viabilidade Social de Projetos Turísticos: Modelo SROI
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Abstract(s)
A importância das organizações medirem o valor social, ao longo das últimas duas décadas, tem vindo a aumentar (Mulgan et al, 2006; Griffin, 2009), contudo, ainda existem poucos gestores a utilizar métricas pelas quais guiem as suas decisões (Mulgan et al, 2006).
Neste contexto a presente dissertação, e consequente estudo de caso, visa associar o modelo SROI a projetos turísticos que se encontram atualmente estabelecidos no mercado, sendo que pretende responder principalmente ao seguinte paradoxo – De que forma se obtém a viabilidade social de projetos que se candidatam a Fundos Comunitários. De forma a obter conclusões pertinentes, o estudo terá como base a resposta às duas seguintes questões: i) Um projeto economicamente viável é também socialmente viável?; ii) De entre duas tipologias de alojamento, qual a socialmente mais viável?. O universo do estudo de caso será composto por diferentes tipologias de Estabelecimentos Hoteleiros – Hotéis 5*; Conjunto Turístico (Resort), sendo que terá como base as demonstrações financeiras dos projetos em fase de candidatura.
Numa primeira fase do estudo de caso é demonstrada a viabilidade económico-financeira dos projetos alvo de estudo, e aplicada a análise SROI, onde se encontram delineados todos os passos inerentes à sua avaliação.
Numa segunda fase são demonstrados os resultados, sendo que através do estudo conclui-se que os projetos economicamente viáveis são também socialmente viáveis (primeira questão que torna pertinente o estudo), tendo 7 dos 8 empreendimentos alvo de estudo um Valor SROI positivo. No que se refere à segunda questão, o presente estudo permitiu concluir que os empreendimentos na categoria de Hotel 5* são socialmente mais viáveis que os Conjuntos Turísticos, sendo que os Hotéis criam um Valor SROI de 1,40€:1 com um Presente Value de 11.359.164,97€/ano, enquanto os Conjuntos Turísticos geram um Valor SROI de 1,09€:1 com um Present Value de 4.518.651,37€/ano. O presente estudo com duas sugestões de como o Modelo SROI poderá ser integrado nos Fundos Comunitários, a primeira será nos Critérios de Seleção das Candidaturas, a segunda será no grau de cumprimento das metas fixadas na atribuição do incentivo não reembolsável dos projetos.
The importance of organizations to measure social value has been increasing over the past two decades (Mulgan et al, 2006; Griffin, 2009), however, there are still few managers using metrics by which to guide their decisions (Mulgan et al, 2006). In this context, this dissertation, and consequent case study, aims to associate the SROI model to tourism projects that are currently established in the market, and intends to respond mainly to the following paradox - How to obtain the social viability of projects that apply for EU funds. In order to obtain relevant conclusions, the study will be based on the answer to the following two questions: i) Is an economically viable project also socially viable? ii) Which of the two accommodation typologies is the most socially viable? The universe of the case study will be composed of different types of hotel establishments - 5* Hotels; Resorts, and will be based on the financial statements of projects in the application phase. In the first phase of the case study, the economic and financial viability of the target projects is demonstrated and the SROI analysis is applied, outlining all the steps inherent to its evaluation. In a second phase, the results are demonstrated, and through the study it was concluded that the economically viable projects are also socially viable (the first question that makes the study pertinent), with 7 of the 8 projects studied having a positive SROI Value. Regard to the second question, this study concluded that the developments in the 5* Hotel category are more socially viable than Resorts, with Hotels creating an SROI Value of €1.40:1 with a Present Value of €11,359,164.97/year, while Resorts create an SROI Value of €1.09:1 with a Present Value of €4,518,651.37/year. This study has two suggestions on how the SROI Model can be integrated into EU Funds, the first is in the Selection Criteria for Applications, the second is in the degree of compliance with the targets set in the allocation of non-refundable incentive for the projects.
The importance of organizations to measure social value has been increasing over the past two decades (Mulgan et al, 2006; Griffin, 2009), however, there are still few managers using metrics by which to guide their decisions (Mulgan et al, 2006). In this context, this dissertation, and consequent case study, aims to associate the SROI model to tourism projects that are currently established in the market, and intends to respond mainly to the following paradox - How to obtain the social viability of projects that apply for EU funds. In order to obtain relevant conclusions, the study will be based on the answer to the following two questions: i) Is an economically viable project also socially viable? ii) Which of the two accommodation typologies is the most socially viable? The universe of the case study will be composed of different types of hotel establishments - 5* Hotels; Resorts, and will be based on the financial statements of projects in the application phase. In the first phase of the case study, the economic and financial viability of the target projects is demonstrated and the SROI analysis is applied, outlining all the steps inherent to its evaluation. In a second phase, the results are demonstrated, and through the study it was concluded that the economically viable projects are also socially viable (the first question that makes the study pertinent), with 7 of the 8 projects studied having a positive SROI Value. Regard to the second question, this study concluded that the developments in the 5* Hotel category are more socially viable than Resorts, with Hotels creating an SROI Value of €1.40:1 with a Present Value of €11,359,164.97/year, while Resorts create an SROI Value of €1.09:1 with a Present Value of €4,518,651.37/year. This study has two suggestions on how the SROI Model can be integrated into EU Funds, the first is in the Selection Criteria for Applications, the second is in the degree of compliance with the targets set in the allocation of non-refundable incentive for the projects.
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Keywords
Fundos Comunitários Turismo Viabilidade Económico-financeira Social Return On Investment (SROI)