Evaluating Public Benefit Organizations in Poland with the EVAMIX Method for Mixed Data

The third sector and public benefit organizations (PBOs) play a significant role in the Polish economy. Although the third sector can boast of a long history in Poland, an intensive development of these entities has been observed since 1989. According to the current law, organizations with the public benefit status enjoy numerous benefits. This entails the need to adequately assess their activities, especially when taking into consideration the fact that they are not profit-oriented. The aim of this paper is to propose a new assessment method for evaluating PBOs. The recommended approach is based on multi-criteria decision aiding (MCDA). The procedure proposed employs the EVAMIX technique for mixed evaluations – a hybrid of the EVAMIX method and the EVAMIX method with stochastic dominance (SD) rules. An illustrative example uses eleven PBOs from Lodz Voivodeship operating in the field of ‘Ecology, animals and heritage protection’.