Recently, CRM (Cause-Related Marketing) has gradually been adopted by non-profit organisations. However, for the evaluation of CRM's effect, a non-profit organisation still refers to traditional financial data, which could not understand the influence and effect of CRM on a non-profit organisation completely. This research introduces the concept of the Balanced Scorecard as the framework for the evaluation of CRM, and utilises the Balanced Scorecard's five dimensions in a non-profit organisation to design a questionnaire. The questionnaire is used to collect the performance data of a non-profit organisation after the execution of CRM, and uses Structural Equation Modelling (SEM) to verify the relations and interaction between each performance dimension. The primary purposes of this research are (1) to analyse the influence and effect on a non-profit organisation of its participation of CRM; (2) to design a reliable measurement index to evaluate the effect of CRM; (3) to establish the relationship structure model of the influence factors of the CRM's effect. This research shows that the measurement index developed by this research could measure the fact that the non-profit organisation has effects in five dimensions after the execution of CRM -namely, organisational mission, financial, customer, internal process, learning and growth -and these five dimensions influence each other.

This study focuses on cause-related marketing to evaluate the practiced performance by balance scorecard, because this measure method not only evaluates performance toward the financial perspective but also integrates three other perspectives: customer, internal, and learning and growth. Balance scorecard matches the concept of total quality management of continuous improvement. It is a useful tool to evaluate an enterprise's total operation performance. This paper outlines the measure criteria toward each performance perspective of a balance scorecard in cause-related marketing. A causal model for linking performance measures that achieve the strategic objectives of cause-related marketing is presented. A methodology is proposed to identify critical factors, and for the set-up and implementation of a performance measurement system. An integrated approach to the measurement of an enterprise's performance is outlined, which, if adopted, should result in optimal management actions, and improved total quality effect for the business.