Strategic orientation of non-profit organizations toward proposing value to beneficiaries




Vale, Carliene do; Mainardes, Emerson Wagner; Costa, Gustavo Pereira da; Suomi ,Kati

PublisherEmerald

2026

 Journal of strategy and management

1755-425X

1755-4268

DOIhttps://doi.org/10.1108/JSMA-11-2025-0466

https://doi.org/10.1108/jsma-11-2025-0466

https://research.utu.fi/converis/portal/detail/Publication/523046245



Purpose – The objective of this study was to understand the ways in which non-profit organizations strategically
orient themselves to add value to their beneficiaries.
Design/methodology/approach – Based on the literature on strategic orientation focused on value propositions
for customers, an exploratory qualitative study was conducted through interviews with 20 managers and service
beneficiaries from non-profit organizations.

Findings – The results show that perceived value, social benefits, and stakeholder relationships are the ways in
which non-profit organizations deliver value to their beneficiaries. Although without prior planning, the use of
value-based strategic orientations can be observed in non-profit organizations. It can be concluded that the gains
that non-profit organizations obtain by adopting a value-oriented strategic approach are reputation, image,
donations for social work, and volunteering. This makes non-profit organizations more professional and
differentiated in their areas of operation, resulting in an increase in their social performance.

Originality/value – This study provides an understanding of the strategic orientation of non-profit
organizations in relation to offering value to their beneficiaries. Despite the importance of strategic
orientation for value proposition, it is still a concept that is underexplored in the literature.

Keywords Strategic orientation, Value proposition, Value co-creation, Non-profit organizations
Paper type Research article


Funding statement: This research was supported by Brazilian National Council for Scientific and Technological Development (CNPq/Brazil), project 304951/2024-2, by Vice-Rectorate for Research and Innovation (PRPI)/USP in the Program to Support New Faculty Members – project 22.1.09345.01.2, and by NECE and this work is supported by FCT – Fundação para a Ciência e a Tecnologia, I.P. by project reference UIDB/04630/2025 and DOI:10.54499UIDP/04630/2025.


Last updated on 15/05/2026 03:56:57 PM