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Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks
Rautenbach, D. 2025. Beyond Financial Impact: A Framework for Evaluating and Reporting the Non-Financial Performance of South African Food Banks. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/bea4aaf8-72f4-4a11-9452-6ca872bc8aa...
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| Format: | Thesis |
| Language: | English |
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Stellenbosch : Stellenbosch University
2025
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| _version_ | 1867614033433067520 |
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| access_status_str | Open Access |
| author | Rautenbach, Daniel |
| author2 | Grobbelaar, Sara |
| author_browse | Grobbelaar, Sara Rautenbach, Daniel |
| author_facet | Grobbelaar, Sara Rautenbach, Daniel |
| author_sort | Rautenbach, Daniel |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Rautenbach, D. 2025. Beyond Financial Impact: A Framework for Evaluating and Reporting the Non-Financial Performance of South African Food Banks. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/bea4aaf8-72f4-4a11-9452-6ca872bc8aa1 |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/132473 |
| institution | Stellenbosch University (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:45:36.533Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/132473 Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks Rautenbach, Daniel Grobbelaar, Sara Argueta, Christopher Mejia Stellenbosch University. Faculty of Engineering. Dept. of Industrial Engineering. Food banks -- South Africa Social responsibility of business -- South Africa Nonprofit organizations -- Accounting UCTD Rautenbach, D. 2025. Beyond Financial Impact: A Framework for Evaluating and Reporting the Non-Financial Performance of South African Food Banks. Unpublished masters thesis. Stellenbosch: Stellenbosch University [online]. Available: https://scholar.sun.ac.za/items/bea4aaf8-72f4-4a11-9452-6ca872bc8aa1 Thesis (MEng)--Stellenbosch University, 2025. ENGLISH ABSTRACT: The increasing prevalence of food insecurity and its negative consequences has heightened the need for effective interventions, such as food banks, which play a vital role in addressing hunger and promoting sustainable development. Food banks, as non-profit organisations (NPOs), operate within complex environments and face numerous operational challenges, highlighting the need for accurate, standardised methods to evaluate their non-financial performance. This research project aims to contribute to the accurate and relevant evaluation of non-financial performance for food banks by developing a comprehensive framework. The proposed framework serves as a structured tool to identify relevant performance indicators, standardise evaluation methods, and provide a consistent approach to reporting. The study adopts the Design Science Research Methodology (DSRM) to guide the framework's development, evaluation, and refinement. This approach allows for a structured and iterative research process, ensuring the framework aligns with academic rigour and practical relevance. To achieve the research objectives, the project begins with an extensive systematic literature review, focusing on the current applications of performance evaluation studies and optimisation models in the context of food banks. This review uncovers key gaps in existing literature, such as the conflation of food bank and food pantry supply chain designs, the lack of a common approach to evaluation methods, and inadequate alignment with sustainable development agendas. Building on this foundation, the study explores core concepts, including Monitoring and Evaluation (M&E), food security, sustainable development, food banks, and Environment, Social, and Governance (ESG) reporting. These concepts are contextualised and connected to establish the theoretical basis for the proposed framework. The research then progresses to the specification of requirements for the framework, which are derived from both the theoretical knowledge base and practical considerations. The framework, identified as the most suitable research product, is divided into the Non-Financial Performance Evaluation (NFPE) framework and the Non-Financial Performance Reporting (NFPR) framework. The NFPE framework proposes a set of standardised performance indicators relevant to food banks, alongside structured methods of evaluation. The NFPR framework provides a standardised structure for reporting evaluated performance, inspired by best practices in ESG reporting. To validate and refine the framework, semi-structured interviews are conducted with ten industry experts in non-financial performance evaluation, food banking, and social impact. The experts are asked to provide feedback on core assumptions and rate the effort and impact of the proposed elements of the framework. The results from these interviews are analysed, leading to updates and refinements to the preliminary framework. The final framework is presented in Chapter 8, following the structure established in earlier chapters. The project concludes with a discussion of the research’s contributions to both the academic literature and the food banking industry, addressing identified gaps and offering recommendations for future work. The framework developed through this research provides food banks with a practical and theoretically grounded tool to evaluate and communicate their non-financial performance, enhancing their ability to demonstrate social value and align with broader sustainability objectives within the South African context. AFRIKAANSE OPSOMMING: Die toenemende voorkoms van voedselonsekerheid en die negatiewe gevolge daarvan maak dat doeltreffende planne, soos voedselbanke, al hoe meer nodig is. Voedselbanke speel ’n belangrike rol om honger te bekamp en volhoubare ontwikkeling te bevorder. As nie-winsgewende organisasies (NWO's) werk hulle in ingewikkelde omgewings en moet baie uitdagings oorkom, wat wys hoe belangrik dit is om goeie, gestandaardiseerde metodes te hê om hul nie-finansiële prestasie te meet. Hierdie navorsingsprojek wil help om ’n akkurate en bruikbare manier te ontwikkel om voedselbanke se nie-finansiële prestasie te evalueer. Die voorgestelde raamwerk is ’n gestruktureerde hulpmiddel om belangrike prestasie-aanwysers te identifiseer, metodes te standaardiseer, en ’n eenvormige manier van verslagdoening te bied. Die studie gebruik die Design Science Research Methodology (DSRM) om die raamwerk se ontwikkeling, toetsing en aanpassing te lei. Hierdie metode help om die navorsingsproses gestruktureerd te laat verloop, sodat dit akademies sterk en prakties toepaslik is. Die projek begin met ’n deeglike literatuuroorsig oor huidige metodes om prestasies te meet en te optimaliseer in voedselbanke. Dit wys verskeie leemtes uit, soos die verwarring tussen voedselbank- en voedselspens-voorsieningskettings, die gebrek aan ’n algemene manier om evaluasies te doen, en swak aansluiting by volhoubare ontwikkelingsdoelwitte. Die studie verken verder belangrike konsepte soos Monitering en Evaluering (M&E), voedselveiligheid, volhoubare ontwikkeling, voedselbanke en ESG (Omgewing, Sosiaal en Bestuur)-verslaggewing. Hierdie idees word gebruik om die teoretiese grondslag vir die raamwerk te bou. Die navorsing bepaal daarna die vereistes vir die raamwerk, gebaseer op die teorie en praktiese behoeftes. Die raamwerk, wat in twee dele verdeel is – die Nie-Finansiële Prestasie-Evaluasie (NFPE) en die Nie-Finansiële Prestasie-Verslagdoening (NFPR) – stel standaard aanwysers en metodes voor om prestasies te meet en verslag te doen. Die NFPR-raamwerk volg beste praktyke van ESG-verslaggewing om ’n gestandaardiseerde manier van verslagdoening te bied. Om die raamwerk te toets, word daar met tien kundiges in die veld van nie-finansiële evaluering, voedselbanke en sosiale impak onderhoude gevoer. Die kundiges gee terugvoer oor die aannames en beoordeel die moeite en impak van die raamwerk. Die terugvoer word gebruik om aanpassings aan die voorlopige raamwerk te maak. Die finale raamwerk word in Hoofstuk 8 beskryf. Die projek eindig met ’n bespreking van hoe die navorsing tot akademiese kennis en die voedselbanksektor bydra, en bied voorstelle vir toekomstige werk. Hierdie raamwerk help voedselbanke om hul nie-finansiële prestasie beter te meet en te wys, en om meer in lyn te wees met volhoubaarheidsdoelwitte in Suid-Afrika. Masters 2025-06-09T11:56:19Z 2025-06-09T11:56:19Z 2025-03 Thesis https://scholar.sun.ac.za/handle/10019.1/132473 en Stellenbosch University xv, 268 pages : illustrations application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Food banks -- South Africa Social responsibility of business -- South Africa Nonprofit organizations -- Accounting UCTD Rautenbach, Daniel Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title | Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title_full | Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title_fullStr | Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title_full_unstemmed | Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title_short | Beyond financial impact: a framework for evaluating and reporting the non-financial performance of South African food banks |
| title_sort | beyond financial impact a framework for evaluating and reporting the non financial performance of south african food banks |
| topic | Food banks -- South Africa Social responsibility of business -- South Africa Nonprofit organizations -- Accounting UCTD |
| url | https://scholar.sun.ac.za/handle/10019.1/132473 |
| work_keys_str_mv | AT rautenbachdaniel beyondfinancialimpactaframeworkforevaluatingandreportingthenonfinancialperformanceofsouthafricanfoodbanks |