Social enterprises have become a natural part of the economy. Their importance is significantly increasing, as well as the need to evaluate their performance. There are different points of view on the indicators and methods used to evaluate their performance and they often lack simplicity and are costly and time consuming. Thus, this study aims to identify and discuss performance evaluation indicators for social enterprises with particular focus on identifying a set of indicators that might be applied without placing high demands on each social enterprise. A two-phase approach was adopted and applied in the Czech social entrepreneurship environment. First, the Delphi technique was used to get a set of indicators for each of the areas of the triple bottom line principles. Consequently, an empirical examination of these indicators using a set of social enterprises was conducted. Final results were determined using Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). As a result, a set of twelve indicators that cover social, economic, environmental and local areas are proposed. These indicators reflect the opinions of experts in the field as well as their practical usefulness, which is discussed at the end of the paper.

中文翻译：

---

社会企业绩效评价指标的制定：德尔福技术的运用

社会企业已成为经济的自然组成部分。它们的重要性正在显着增加，并且需要评估它们的性能。对于用于评估其绩效的指标和方法存在不同的观点，它们往往缺乏简单性，并且成本高昂且耗时。因此，本研究旨在确定和讨论社会企业的绩效评估指标，特别侧重于确定一组可以在不对每个社会企业提出高要求的情况下应用的指标。捷克社会创业环境采用并应用了两阶段方法。首先，使用德尔菲技术为三重底线原则的每个领域获得一组指标。最后，使用一组社会企业对这些指标进行了实证检验。最终结果使用与理想解决方案相似度排序的技术 (TOPSIS) 确定。因此，提出了一套涵盖社会、经济、环境和地方领域的十二项指标。这些指标反映了该领域专家的意见及其实际用途，本文最后对此进行了讨论。