APPENDIX Zero Desperdício – Measuring Performance With a Balanced Scorecard

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1

APPENDIX

Zero Desperdício

–

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2 Appendix

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3 Annexe 2

–

Zero Desperdício’s Balanced Scorecard

Financials

Objectives Lag Indicator Lead Indicator Measurement Method Target Verified Result

Initiative

Sustainable Financial Performance

1.a. – Investor diversification ratio (Herfindahl

Index)

1.a. – (Percentage of Financial donator

contribution1)^2+(Percentage of financial donator

contribution2)^2...

<2500 7666

Look for diverse sources of investment

2.a. – Surplus Margin Ratio

2.a. - (Revenue – Expenses) /

Revenue ≥0 - 26,93%

Respect the budget agreed

Proper Channeling of Financial Resources

1.b. – Administrative Cost Ratio

1.b. – Administrative costs/ Total Revenue

≤12% 10,20%

Avoid having administrative costs weighing more than

program costs 2.b. – Program

cost ratio

2.b. – Program cost / Total Revenue

≤ 28% 13,83%

Avoid having administrative costs weighing more than

program costs 3.b. – Wage Ratio 3.b. - Annual wage / Total

Revenue ≤60% 108%

Avoid spending beyond the budget stipulated 4.b. – Fundraising

Ratio

4.b. – Fundraising expenses / Funds raised

Avoid spending too much on fundraising (both time

and money) 5.b. – Ocupation

cost per m2

5.b. – (Rent + utilitaries +

expenses) / m2 ≤15 12,53 6.b. – Ratio of

fixed costs over variable costs

6.b. – Fixed costs / Variable costs

≤0,61 8,1805

Avoid spending beyond the budget stipulated

Internal Processes

Initiative

Success in expanding the number of managing entities

1.a. - Annual retention rate

(%)

1.b. – Nr of managing entities

1.b. – Annual quantification

of the nr of managing entities ≥ 7 11 Establish contacts and build on the network of contacts to reach more

potential entities 1.a. (1 – Nr of entities that

left the program at the end of the year / nr of entities at the beggining of the year) x100

100% 100%

Success in increasing the adhesion of receiving entities

1.a. Semiannual retention rate (%

1.b. – Total nr of receiving entities that adhered to Movimento Zero Desperdício

1.b. – Semiannual

quantification of the total nr of receiving entities that adhered

≥ 75 62

Establish contacts and build on the network of contacts to reach more

left the program at the end of the year / nr of entities at the beginning of the year) x100

(4)

4

Success in increasing the adhesion of donating entities

1.a. - Semiannual retention rate

(%)

1.b. Nr of donating entities

that adhered to Movimento Zero Desperdício

1.b. – Semiannual

quantification of the donating entities that adhered to the movement

≥ 185 188

Establish contacts and build on the network of contacts to reach more

left the program at the end of the semester / nr of entities at the beginning of the semester) x100

≥ 95% 94,19%

Customer

Initiative

Receiving entities that are capable of complying with the HSA

procedures

1.a. – Percentage of receiving entities cable of

complying with the minimum criteria of the HSA procedures

(%)

1.b. – Percentage of receiving entities that were

capacitated (annual)

1.b. – Nr of receiving entities that were capacitated in the present year / Total nr of receiving entities in that year x100

≥ 30% 44,59%

Focus firstly on making all entities reach the minimum criteria 2.a. Average rate

of compliance with the HSA procedures (%)

1.a. – Nr of receiving entities capable of complying with the minimum critieria of the HSA procedures / Nr of receiving entities that were capacitated x 100

100% 37,5%

2.a. – Sum of all the percentages of criteria fulfilled by each receiving entity / Total nr of receiving entities that were capacitated x 100

≥50% 50,57%

Guarantee a fast identification of a receiving entity for the food surplus

of the donating entity

1.a. – Average of the time spent in identifying a receiving entity

for the food surplus of a donating entity

1.a. – Calculation of the time spent in average (Time spent1

+ Time spent2 + …. / Total nr

of identifications)

≤ 15

days

Create a database that matches institutions according to geography,

dimension or other relevant criteria

Social Impact

Initiative

Increase in the reutilization of food surplus

1.a. – Monthly tendency rate of the evolution of the food surplus recovered (%) (Moving average

of 6 months)

1.b. – Moving average of the quantity of food

recovered (6 months)

1.b. (Sum of the quantity of the 6 months) / 6

≥45

tons

49,61 tons

Create a database that allows to match entities according to geography or

availability and therefore increase speed in the

process 2.a.- Qualitative

rate of the food surplus received that is reutilized

1.a. – (Average of the present 6 months / Average of the 6 months before the present month -1) x100

≥ 1% -1%

3.a. - Percentage of food surplus

recovered

2.a.. – Perform a survey to measure the Frequency (5-Never, 4-Few times; 3-Frequently; 2-Most Frequently; 1-Always) of complaints and then rate each entity's answer from 1 to 5 and compute an average

(5)

5

3.a. - Food surplus recovered / Food surplus produced x 100

≥10% 4,91%

Reduce the food scarcity in the population in need

1.b. – Food surplus distributed among the population in

need (kg)

1.b. – Quantification of the food surplus distributed (kg)

Create a database that identifies areas with population in need and how many are covered by

the network of Zero Deseperdício 2.b. - Receiving

entities out of the ideal ratio zone

for kg of food surplus recovered

per individual in need

2.b. – Nr of entities out of the ideal ratio zone / Total nr of entities x 100

≥95% 60%

3.b. - Semiannual rate of the evolution of the

nr of people supported (%)

3.b. - (Nr of people in need that were supported by the program in the present semester / Nr of people that

were supported by the program in the previous

semester - 1) x 100

≥5% 24,36%

Generate awareness about the theme of the food waste

1.a. – Rate of the quality of the

electronic materials in

promoting awareness

1.b. – Quantity of didactic material

(physic format) distributed

1.b. – Annual quantification

0 18160

Improve the quality of the material according to feedback suggestions 2.b. – Nr of

visualizations from electronic material made

available

2.b. – Check the visualizations according to the online

platform used ≥5000

1.a. – Surveys to verify how the electronic materials provided changed their awareness about the theme and then: People that had their awareness increased / People that answered x 100

≥ 75%

Innovation & Growth

Initiative

Increase replication of the Movimento Zero Desperdício at a

national level

1.a. –Percentage of replications that still operate

at a national level

1..b. Nr of replications at a

national level

1.b. – Quantify the nr of replications at a national level

≥ 20 20

Make use of the network of contacts or any possible

familiarity with certain geographic areas where it

may be more feasible to replicate 1.a. – Nr of national

replications that still operate / Total nr of national replications x 100

≥90% 93,75%

Increase the tecnological capacity

1.a. Entities in Lisbon capable of

using the platform provided by Project Force (%)

1.b. - Nr of new software or other

type of technological

resources implemented

1.b. - Annual quantification

≥1 2

Investigate potential strategic partnerships or

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6

Increase the tecnological capacity

2.a. - Total success rate of

the implementation

of new technologies

1.a. - Nr of entities capable of using the platform / Total nr

of entities x 100

100%

Investigate potential strategic partnerships or

alliances that allow to implement more developed technologies 2.a. - Nr of new technologies

implemented that were a success / Nr of technologies

implemented x 100

100% 100%

Attain a team staff that is qualified in the field of Management or Social

Entrepreneurship

1.a. Workers with a bachelor degree or higher

in the field of Management (%)

1.b. – Nr of workers with a bachelor degree

or higher

1.b. – Quantification

3 1

Establish partnerships with universities 2.a. –Workers

with a bachelor degree or higher

in the field of Social Entrepreneurship

(%)

1.a. – Nr of workers with a bachelor degree or higher in the field of Management / Nr

of workers x 100 33,33% 100%

2.a. – Nr of workers with a bachelor degree or higher in

the field of Social Entrepreneurship / Nr of

workers x 100

(7)

7 Annexe 3

–

Sub-Balanced Scorecard for Donating Entities (Pilot with

Jumbo

);

Receiving Entities (

Associação Melhoramentos de Eixo

); and Managing Entities

(

Câmara Municipal de Lisboa

)

Sub-Balanced Scorecard for Donating Entities (Pilot with Jumbo)

Financials

Objectives Lag Indicator Lead Indicator Measurement Method

Target Verified Result Initiative

-

Reduction of the food surplus produced

1.a. – Rate of the food

surplus produced by the donating entity (%)

1.b. – Quantity of food surplus

produced monthly by the

donating entity

(kg) 5544kg

Raise awareness within the staff 1.a. – (Food

surplus produced in the present month / Food surplus produced in the previous month -1) x 100

Social Impact

surplus produced by the donating entity (%)

donating entity

(kg) 5544kg

(8)

8

Increase food recovered

1.a. - Percentage of

food surplus that is turned

into food recovered

1.a. - Food surplus recovered / Food surplus produced x 100

≥10% 25,87% Raise awareness within the staff

Customer

Increase food recovered/received

food surplus that is turned

into food recovered

1.a. - Food surplus recovered by receiving entities / Food surplus produced x 100

≥10% 25,87% Raise awareness within staff

Replication of the Zero Desperdício program in other branches of the

donating entity

1.a. – Branches of the donating entity covered

by the Zero Desperdício network (%)

1.b. - Nr of replications

1.b. - Quantification

18 4

Contact receiving entities to verify if they are available to receive food

surplus from Jumbo 1.a. - Nr of

branches of the donating entities that are covered / Total nr of branches of the donating entity x 100

54,55% 12,12%

Increase the quantity of receiving entities supported

1.a. - Semiannual

rate of the evolution of

the nr of receiving entities supported (%)

1.b. - Nr of receiving

entities supported

1.b. - Quantification

12 5

Establish contact with potential receiving entities or use network of

contacts to find them 1.a. - (Nr of

receiving entities supported in the present semester / Nr of receiving entities supported in the previous semester - 1) x 100

(9)

9 Sub-Balanced Scorecard for Receiving Entities (Pilot with Associação Melhoramentos de Eixo)

Financials

-

1.a. – Monthly tendency rate

of the evolution of

the food surplus recovered (%)

1.b. – Trimestral

average quantity of the

food recovered

(moving average)

1.b. – (Sum of the present 3

months) / 3 3000kg 3060kg

Create a database that allows to match entities according to geography or availability and therefore increase speed in the

process 2.a. - Percentage of food surplus turned into food recovered

1.a. – (Average of food surplus recovered in the present 3 months / Food surplus recovered in the 3 months before the present month -1) x 100

≥8% 11%

Guarantee compliance with the HSA procedures 1.a. - Fulfillment / Unfulfillment of the minimum criteria

1.a. - Check if the minimum criteria is respected

Yes Yes

Ask for training/capacitation if needed

criteria respected

2.a. - Nr of criteria respected / Total nr of criteria x 100

≥ 50% 65%

Social Impact

1.a. – Monthly tendency rate

of the evolution of

1.b. – Trimestral

average quantity of the

food recovered

(moving average)

1.b. – (Sum of the present 3 months) / 3

3000kg 3060kg

process 2.a. - Percentage of food surplus turned into food recovered

1.a. – (Average of food surplus recovered in the present 3 months / Food surplus recovered in the 3 months before the present month -1) x 100

≥8% 11%

1.b. – Quantity of food surplus distributed among the population in

need

1.b. – Quantification of the food surplus distributed (kg)

(10)

10

2.b. - Kg of food surplus distributed per

person ratio

2.b. – Food surplus distributed / Nr of people

Between 0,28 and 2

0,08 Ask for more food or more donating entities when needed

Customer

Guarantee the population in need is properly covered by the channel of

distribution of the food surplus

1.a. - Kg of food surplus distributed per

person ratio

1.a. – Food surplus distributed / Nr of people

Between 0,28 and 2

0,08 Adjust actions according to position in relation to the ideal ratio zone

Guarantee satisfaction with the quality of the food received

1.a. – Qualitative

rate of satisfaction

with the amount of food received

1.a. – Survey to understand the frequency in qualitative terms ((1-Always 2-Most frequently; 3-Frequently; 4-Few times; 5- Never)

≥4

Try to perform these sruveys next to the population itself

Replication of the Zero Desperdício program in other branches of the

donating entity

1.a. - Rate of collecting capacity (%)

1.a. - Nr of donating entities from where the food is collected / (Nr of donating entities from where the food is collected + the extra nr of donating entities that the receiving entity could collect food from) x 100

100%

Establish contact with potential receiving entities or use network of

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11 Sub-Balanced Scorecard for Managing Entities (Pilot with Câmara Municipal de Lisboa)

Financials

-

Make successful contacts when trying to affiliate receiving entities

1.a. – Rate of affiliation success (%)

1.a. – Nr of contacts that ended up in an affiliation / Nr of contacts established x 100

90%

Ask for assistance to solve any kind of problems with the process

Make successful contacts when trying to affiliate donating entities

1.a. – Rate of affiliation success (%)

1.a. – Nr of contacts that ended up in an affiliation / Nr of contacts established x 100

90%

Social Impact

surplus produced by

the local donating entities (%)

local donating entities

1.b. – Quantification (kg)

145264kg

surplus produced in the present month / Food surplus produced in the previous month -1) x 100

Increase the reutilization of food surplus

1.a. – Monthly rate of the evolution of

(moving average with 6

months)

1.b. – Monthly quantity of food surplus recovered

1.b. – Monthly quantification of the food surplus

recovered (kg) ≥31 37274

process 2.a.-

Qualitative rate of the food surplus

distributed

1.a. – (Average of the present 6 months / Average of the last 6 months -1) x100

(12)

12

Increase the reutilization of food surplus 3.a. - Percentage of food surplus turned into food recovered

2.a.. – Perform a survey to measure the Frequency (5-Never, 4-Few times; 3-Frequently; 2-Most Frequently; 1-Always) of complaints compute an average

≥4 4.3 Create a database that allows to match entities according to geography or availability and therefore increase speed in the

process

3.a. - Food surplus recovered / Food surplus x 100

≥10% 4,91%

Customer

Guarantee a fast identification of a receiving entity for the food surplus

of the donating entity

1.a. – Average of the time

spent in identifying a

receiving entity for the food surplus of

a donating entity

1.a. – Calculation of the time spent in average (Time spent1 + Time spent2 +

…. / Total nr of

identifications)

≤ 15days

Raise awareness within staff

Guarantee all donating entities application to donate food is matched with a receiving entity to

receive it

1.a. – Rate of success in identifying a

receiving entity for a

donating entity (%)

1.a. – Nr of times a receiving entity had a successful match / Nr of requests to give food surplus x 100

100%

Create a database that matches donating and receiving institutions

according to geography

Guarantee a fast identification of a receiving entity for the food surplus of the donating entity (sporadic

request)

1.a. – Rate of the identification

of receiving entities for the

sporadic reception of food surplus

(%)

1.a. – Nr of receiving entities identified to collect the food from sporadic opportunities / Total nr of sporadic opportunities for reutilization of food surplus identified x 100

100% 100%

process

Guarantee families' satisfaction with the the food received

1.a. – Qualitative rate of families' satisfaction with the amount of food received

1.a. – Survey to understand the frequency of complaints in qualitative terms ((1-Always 2-Most frequently; 3-Frequently; 4-Few times; 5- Never)

≥4 4.3

(13)

13

Increase the adhesion of receiving entities

1.a. Semiannual retention rate

(%)

1.b. – Nr of receiving entities that

adhered to Movimento

Zero Desperdício

1.b. – Semiannual quantification of the receiving entities that adhered

≥ 20 19

Establish contacts and use them to expand the network 1.a. (1 – Nr of

entities that left the program at the end of the semester / nr of entities at the beginning of the semester) x100

≥ 98% 100%

Increase the adhesion of donating entities

1.a. Semiannual retention rate

(%)

1.b. Nr of donating entities that

adhered to Movimento

Zero Desperdício

1.b. – Semiannual quantification of the donating entities that adhered to the movement

≥ 86 76

Establish contacts and use them to expand the network 1.a. (1 – Nr of

entities that left the program at the end of the semester / nr of entities at the beginning of the semester) x100

≥ 98% 100%

Increase the technological capacity

entities in Lisbon capable

of using the platform provided by Project Force

1.a. - Nr of entities capable of using the platform / Total nr of entities x 100

100%

Investigate potential strategic partnerships or alliances that allow