An Analysis of Livelihood Projects in Partner Communities of ...
Abstract
By using a proposed model of a Social Profit & Loss (SP&L) account, this exploratory undertaking shows how investing in livelihood projects could redound to a net benefit for the College of Commerce of a Philippine comprehensive university. The net benefit is computed by comparing monetized public benefits accruing to the partner communities with the actual direct costs per records and with the indirect costs of giving incentives and rewards to student participants. Analysis of four out of six livelihood projects implemented by student organizations in the academic year 2015-2016 shows that only two yield meaningful positive results. This implies that only two projects are sustainable and future advantages are expected to accrue continuously to the residents of the communities without the need for further investments on the part of the sponsors or project proponents. Further, in a broader sense, results of the study will provide a springboard to the rising demand for a useful tool that can be employed to assist organizations in their social sustainability reporting.