FEASIBILITY STUDY ON CREATION OF A FULL SOCIAL ENTERPRISE OR HYBRID SOCIAL ENTERPRISE MODEL, OPERATING IN THE CHILD RIGHTS AND BUSSINESS SPACE
Terre des hommes
Posted
Sep 09, 2026
Location
Remote
Type
Full-time
Deadline
⏰ Oct 01, 2026
Mission
What you will drive
1. About Terre des hommes
Terre des hommes-Lausanne Foundation (Tdh) is the leading Swiss-based international non-governmental organization working, since its creation in 1960, on the promotion and realization of children’s and youth’s rights. With its headquarters in Lausanne, Tdh operates in 27 countries across five main geographical areas in the world: Europe, West Africa, North Africa, the Middle East, and Asia, while it supports programs in other countries through local partnerships.
To make the difference we implement innovative programmes designed to have both short- and long-term impacts focused on health, migration and access to justice combined with a strong expertise in child protection (CP) and water, hygiene and sanitation (WASH). See our annual report : Terre des hommes 2025 Annual Report
Tdh’s thematic expertise in Child Protection includes case management (CM), mental health and psycho-social support (MHPSS), children, youth and community participation and empowerment, safeguarding and child rights and business (CRB).
In the field of Child Rights and Business Tdh collaborates with private sector companies to ensure the protection of children’s rights.
2. Context
In its Strategy 2025-2028, Tdh reaffirmed its commitments to defend children’s rights within value chains and being a strategic partner of choice in the field of Child Rights and Business (CRB). Recognizing companies as essential ecosystem actors, Tdh is committed to empowering businesses to be positive drivers for societal well-being in the countries and communities in which their supply chains start.
Tdh thereby supports companies in developing child protection strategies, policies, tools, building staff capacity, designing and implementing human rights due diligence systems and community development interventions onTdh collaborates with the private sector through various public and private partnerships. While Tdh’s CRB work is primarily focused on agricultural value chains, particularly in the coffee and cocoa sectors, its experience spans over a decade in the cotton, artisan gold mining, leather, and adult entertainment sectors.
In 2025, Tdh commissioned a CRB Mapping and Assessment Study to inform the development of a multi-year strategy and business plan for scaling up its work and strategic positioning in the field of Child Rights and Business. The study analyzed the regulatory environment, key stakeholders and landscape dynamics. Based on this analysis, the study provided amongst others, recommendations about the future positioning and organization of CRB within Tdh. The study recommended Tdh to set-up its CRB unit as a hybrid social enterprise model as a direct subsidiary of Tdh allowing it to charge for specialized corporate consulting services while mitigating some of the risk identified in this type of work.Therefore, Tdh is launching this consultancy assignment, to request the professional services of expert(s) specialized in non-profit restructuring, social enterprise design, and legal/tax advisory to analyse the potential benefits and risks of a full social enterprise or hybrid model under which Tdh can provide its advisory services on CRB.
3. Objective of the Assignment
Tdh is seeking to contract a consultancy firm or consultant with the required qualifications to conduct a Feasibility Study on the possibility of creating a Full Enterprise or Hybrid Enterprise model, to deliver its Child Rights and Business Advisory Services.
This assignment aims to determine whether the establishment of a full social enterprise or hybrid social enterprise represents a strategically, legally, operationally, financially and fiscally viable mechanism for delivering Tdh's Child Rights and Business Advisory Services while preserving Tdh's mission, values, tax-exempt status and reputation.
Specific Objectives
More specifically this assignment aims to provide a factual analysis of:
1. Legal, Governance and Operational Feasibility
- A benchmark analysis of social enterprises or similar models established by peer NGOs to draw lessons and best practices from.
- The legal and administrative requirements for establishing a full Social Enterprise model, and a Hybrid model.
- An objective analysis of the risks and benefits of each option.
- A pathway for legal set-up of the recommended legal entity and the proposed governance structure, with robust risk and safeguard controls in line with Tdh’s legal status, its current organizational structure and its vision, mission and values.
- An analysis of the compatibility with Tdh’s registration status in Switzerland, its mission and activities and the implications of establishing such enterprises.The tax regime for a potential enterprise organization, and the implications for Tdh’s current legal status as a tax-exempt entity.
- A comprehensive risk assessment covering organizational, financial, legal, operational, reputational, strategic, safeguarding, cybersecurity and compliance risks, with proposed mitigation measures.
- A list of the minimum documentation, policies and procedures that should be put in place for ensuring effective management with results and accountability of such entity.
- An analysis of the potential implications if not moving CRB advisory services under a social enterprise model while continuing to conduct corporate consulting services under Tdh.
2. Strategic Fit and Organizational Impact
- An assessment of the strategic implications for Tdh, including reputational considerations, donor perceptions, potential mission drift risks and organizational change requirements
o Impact on reputation
o Impact on fundraising
o Donor perceptions
o Potential conflicts between commercial and humanitarian activities
o Internal organizational implications
o Clear considerations around client selection and exclusion criteria
3. Business Model and Financial Sustainability
- A cost–benefit analysis, including an estimate of the budget and initial investment required to establish each entity.
- A recommendation on operating the entity as a for-profit or non-for-profit.
- An assessment of potential business models, revenue streams, financial sustainability and break-even scenarios over a 3–5-year period including:
o Revenue projections
o Cost recovery potential
o Break-even analysis
o Sensitivity analysis
o Best-case, expected-case and worst-case scenarios
4. Human Resources and Operational Requirements
- A recommendation on a model which ensures continuing linkages with Tdh to the benefit of both the social enterprise and Tdh (e.g. governance, administrative, financial and programmatic arrangements between the social enterprise and Tdh) based on best practices from similar NGOs who have established social enterprise models.
- An analysis of the operational and human resource requirements, including staffing models, management capacities, expertise gaps and outsourced service needs.
5. Conflict of Interest and Independence Framework
Recommendations on managing conflicts of interest and ensuring appropriate separation, oversight, and accountability between Tdh Foundation and the enterprise. These should include an assessment and recommendations on the following:
o Independence between entities
o Transfer pricing arrangements
o Related-party transactions (any financial, contractual, or operational arrangements between Tdh Foundation and the new social/hybrid enterprise)
o Human Resource and Procurement rules
o Decision-making safeguards
6. Brand and Reputational Management
- An assessment of branding, trademark licensing and reputational risk management arrangements between Tdh and the proposed enterprise. These should include an assessment and recommendations about:
o The implications for using the respective Tdh and the enterprise brands
o Recommendations for established conditions under which such brands are used
o Scenario based analysis of implications if such enterprise fails commercially
o Mitigation measures for controlling any reputational risk arising from the use of branding and association
o Communication arrangements (if any) recommended between the social enterprise and Tdh
7. Intellectual property and data protection
- An analysis of the contractual arrangements for the governance of Intellectual Property, licensing arrangements and exit scenarios.
- All data protection and compliance related arrangements required between Tdh Foundation and its established enterprise.
8. Conclusion, Investment Readiness and Implementation Roadmap
Final feasibility analysis with a final recommendation on the most appropriate legal entity set-up (i.e. full Social Enterprise or Hybrid Social Enterprise model) for CRB and Tdh in Switzerland including on including implications for international service delivery, taxation, employment and regulatory compliance. The analysis should also examine whether alternative jurisdictions should be considered.
- An analysis of Tdh’s internal capacities and organizational readiness to establish such a model
- A phased implementation roadmap detailing key decisions, milestones, resource requirements, timelines, critical success factors and go/no-go decision points
4. Scope of assessment
The study shall focus primarily on the Swiss legal, tax, governance and regulatory framework applicable to Tdh Foundation and the establishment of a full social or hybrid social enterprise. It shall additionally assess the implications of delivering Child Rights and Business Advisory Services internationally,including cross-border operational, contractual, tax, employment, data protection and regulatory considerations, and evaluate whether Switzerland represents the most suitable jurisdiction for the establishment of such an enterprise. The analysis should also examine whether alternative jurisdictions should be considered.
5. Methodology and Deliverables
The expert(s) shall propose the methodology, however at a minimum the study should include the following elements:
Phase 1: Inception and Documents Review
Task Phase 1: Review relevant internal and external documentation, conduct meetings with relevant Tdh stakeholders and other potential external actors including:
- Tdh's statutes, governance framework and organizational structure.
- Strategic plans and business development objectives (Tdh and CRB).
- CRB Mapping and Assessment Report.
- Existing Child Rights and Business Advisory documentation.
- Tdh’s policies related to finance, compliance, safeguarding, data protection and intellectual property.
- Existing social enterprise and advisory models established by similar NGOs.
- Meetings with Tdh focal points, CRB global advisor, and other relevant Tdh internal colleagues and external actors.
Deliverables Phase 1
- Inception report
- Benchmark analysis of similar NGOs having conducted a similar exercise
- Detailed assessment framework
- Refined research questions
Phase 2: Legal and Regulatory Review: Analyse the legal feasibility of: Option A - Full Social Enterprise model and Option B - Hybrid Model, including:
•Swiss legal requirements
•Legal structure options
•Strategic fit and organizational impact
•Registration and incorporation requirements (legal and administrative steps, conditions, and documents needed to formally create and register a new legal entity) •Compatibility with Tdh’s registration and tax status
•Tax implications
•Regulatory compliance obligations
•International operating considerations (taxation, employment and regulatory compliance).
The analysis should also examine whether alternative jurisdictions should be considered.
Deliverables Phase 2
•Legal feasibility assessment with concrete recommendations for each specific topic.
•Risk and benefit comparison and final recommendation of legal structure options
•A pathway for legal set-up of the recommended legal entity
Phase 3: Governance, Operations, Risk and Compliance Assessment
Task Phase 3
Assess per option:
•Governance requirements
•Governance structure that reflects continuing linkages with Tdh
•Decision-making arrangements
•Analysis of operational and human resource requirements
•Employment and contracting implications, including staffing models, management capacities, expertise gaps and outsources service needs
•Conflict of Interest and Independence Framework
•Comprehensive risk assessment, including a detailed analysis of brand and reputational management
•Data protection requirements
•Intellectual property management
Deliverables Phase 3
Proposed governance framework, including all the elements assessed in this phase such as:
•Recommended operating model and arrangements which ensure continuing linkages with Tdh
•Recommended Conflict of Interest and Independence Framework
•Risk register and mitigation plan
•List of minimum documentation, policies and procedures
•Recommendations for brand use and communication arrangements
•Proposed arrangements for intellectual property and data protection
Phase 4: Financial Feasibility and Sustainability Analysis
Task Phase 4: Undertake Financial Modelling for each option and assess:
•Start-up costs
•Capital requirements
•Revenue projections
•Operational expenditure
•Cost recovery potential
•Break-even analysis
•Sensitivity analysis
•Best case, expected case and worst-case scenarios
•Financial sustainability over a 3–5-year period for profit or not-for-profit model
Deliverables Phase 4
Business models per option (incl. for profit or not-for-profit)
•Cost-benefit analysis
•Financial projections
•Sustainability scenarios
Phase 5: Overall Options Analysis and Recommendations
Task Phase 5: Compare the scenarios against agreed criteria, including:
•Strategic fit and organizational impact on Tdh per option
•Legal feasibility
•Financial sustainability
•Governance complexity
•Risk profile
•Operational requirements
The expert(s) should develop and assess at least:
•Status quo (no enterprise)
•Full social enterprise
•Hybrid social enterprise enterprise
Deliverables Phase 5
•*Comparative options matrix
•Preferred scenario recommendation
* The expert(s) should use a multi-criteria decision analysis (MCDA) framework through a scoring system assigned to each of the criteria analysed above (strategic fit, legal feasibility, financial viability, risk profile, governance complexity, operational feasibility, reputational risks, etc) .
Phase 6: Roadmap and Implementation Plan
Task Phase 6
Develop an implementation roadmap for the recommended option, including:
•Required legal steps
•Governance arrangements
•Admin, financial and programmatic arrangements
•Policies and procedures
•Resource requirements
•Staffing needs
•Financial implications
•Timeline
Deliverables Phase 6
•Implementation roadmap
•Proposed timeline and milestones
•Deliverables
The following list of deliverables is expected at the end of the assignment:
1. Inception Report containing the detailed assessment framework, benchmark analysis of similar NGOs, and research questions. The inception report should be delivered 3 weeks after signature of the contract.
2. Draft Feasibility Study to be delivered 6 weeks after the validation of the inception report. 3. Final Feasibility Study (containing all the deliverables listed in each of the phases described above) and the annexes to be delivered 1 week after the feedback received from Tdh.
The following documents should be attached as Annexes and as separate documents to the Final Feasibility Study:
4. The Financial Models per option (Excel)
5. Risk register and mitigation plan per option
6. Governance Framework model per option
7. Recommended operating model and arrangements which ensure continuing linkages with Tdh
8. List of minimum documentation, policies and procedures
9. Roadmap and Implementation Plan
10. Executive Summary (5-10 pages)
11. A professional power point presentation of findings and recommendations
12. Upon request from Tdh, the findings could be presented to Senior Management and Board (to be decided at a later stage)
6. Timeline
The assignment should take place from 1 October – 15 December 2026. The total number of working days for the expert(s) to conduct the study and submit the deliverables is 30 days.
The expert(s) are required to submit a workplan, financial proposal and timeline as part of their application proposal.
Note: The expert(s) should undertake to include an initial briefing with Tdh focal points in his/her schedule as well as regular by-monthly progress report meetings.
7. Roles and responsibilities
The focal points for this study at Tdh will be the Head of Child Protection Sector and the Deputy Director of Operations, under the Child Rights Unit, Department of Operations. In the course of the assignment, the expert(s) will also collaborate with other key stakeholders, including the Global Child Rights and Business Advisor of Tdh.
Their role will be as follows:
✓Communication and internal Tdh liaison management; organization and provision of necessary documentation.
✓Review and validation of all the deliverables required in this TOR.
The expert(s) must sign the Terre des hommes Safeguarding Policy, Code of Conduct (and other relevant policies that will be presented at the contract signature state) and be willing to adhere to its principles and expected practices. If a breach of the policy or code of conduct takes place the consultancy will be terminated immediately without any financial burden on Tdh.
✓To deliver the assignment as per the signed contract, Terms of Reference, and the Technical and Financial Offer and relevant annexes, including Tdh policies where applicable (e.g. those related to Data Protection and Safeguarding).
✓To submit all required deliverables as per the agreed deadlines.
✓To be available for regular check-in calls, as necessary, throughout the assignment to share updates on the progress.
✓To ensure that the identified Tdh Focal Points are regularly informed in case of any questions and issues (particularly, delays and blockages) that may emerge during the assignment and may require mutual discussion/planning.
✓To generally ensure the confidentiality of the process as well as the information and documents received from Tdh.
8. Profile (skills and experience) required
The assignment shall be undertaken by a multidisciplinary team possessing expertise in social enterprise design, at least Swiss and potentially other legal and tax frameworks, non-profit governance and restructuring, corporate structuring, financial modelling, intellectual property, and compliance.
The team shall demonstrate prior experience conducting feasibility studies, organizational reviews, corporate and non-profit (re)structuring assignments, or establishment of social enterprises, hybrid entities, subsidiaries, or impact ventures for international NGOs, foundations, social enterprises, or international organizations.
Combined required experience and skills
•Social enterprise design knowledge and experience
•At minimum Swiss legal and governance expertise but having this expertise in other jurisdictions as well is a plus (either directly or through its branch offices)
•Tax and legal corporate and non-profit structuring qualifications
•Financial and business modeling expertise
•Compliance, data protection and intellectual property expertise •Official registration as individual consultant or as company, being under the registered scope of activities.
9. Capacity to issue invoices with tax registration in Switzerland.
Bidds submission procedure
Interested applicants shall submit their application via e-mail to the following e-mail address: [email protected]. and Cc : [email protected] , Head Of Child Protection Sector.
The e-mail should have the subject-line: Child Rights and Business – Feasibility Study – Applicant’s name.
The deadline for submission is the 1 October 2026.
The application package shall include:
•Technical Offer containing: - (i) outline of the methodology (ii) a short concept notes outlining some of key considerations, - (iii) workplan with a timeline.
•Financial Offer – indicating daily fee in CHF. The indicated prices should be inclusive of VAT if applicable and with the mention of VAT amount.
•Up-to-date CV of the expert(s) or professional profile/portfolio in case of a company – max. 3 pages/CV or company profile.
Applications – incl. all annexes – must be in English. Other languages will not be accepted. Applications must be submitted as a single application package. Documents sent separately will not be accepted. Tdh will confirm the receipt of each application within 3 working days.
The Technical and Financial Offer must be signed on the first and last page and stamped (if an official stamp is available). Both offers shall contain the name and contacts of the lead expert (or the representative if it is a team, company or similar)
Profile
What makes you a great fit
1. About Terre des hommes
Terre des hommes-Lausanne Foundation (Tdh) is the leading Swiss-based international non-governmental organization working, since its creation in 1960, on the promotion and realization of children’s and youth’s rights. With its headquarters in Lausanne, Tdh operates in 27 countries across five main geographical areas in the world: Europe, West Africa, North Africa, the Middle East, and Asia, while it supports programs in other countries through local partnerships.
To make the difference we implement innovative programmes designed to have both short- and long-term impacts focused on health, migration and access to justice combined with a strong expertise in child protection (CP) and water, hygiene and sanitation (WASH). See our annual report : Terre des hommes 2025 Annual Report
Tdh’s thematic expertise in Child Protection includes case management (CM), mental health and psycho-social support (MHPSS), children, youth and community participation and empowerment, safeguarding and child rights and business (CRB).
In the field of Child Rights and Business Tdh collaborates with private sector companies to ensure the protection of children’s rights.
2. Context
In its Strategy 2025-2028, Tdh reaffirmed its commitments to defend children’s rights within value chains and being a strategic partner of choice in the field of Child Rights and Business (CRB). Recognizing companies as essential ecosystem actors, Tdh is committed to empowering businesses to be positive drivers for societal well-being in the countries and communities in which their supply chains start.
Tdh thereby supports companies in developing child protection strategies, policies, tools, building staff capacity, designing and implementing human rights due diligence systems and community development interventions onTdh collaborates with the private sector through various public and private partnerships. While Tdh’s CRB work is primarily focused on agricultural value chains, particularly in the coffee and cocoa sectors, its experience spans over a decade in the cotton, artisan gold mining, leather, and adult entertainment sectors.
In 2025, Tdh commissioned a CRB Mapping and Assessment Study to inform the development of a multi-year strategy and business plan for scaling up its work and strategic positioning in the field of Child Rights and Business. The study analyzed the regulatory environment, key stakeholders and landscape dynamics. Based on this analysis, the study provided amongst others, recommendations about the future positioning and organization of CRB within Tdh. The study recommended Tdh to set-up its CRB unit as a hybrid social enterprise model as a direct subsidiary of Tdh allowing it to charge for specialized corporate consulting services while mitigating some of the risk identified in this type of work.Therefore, Tdh is launching this consultancy assignment, to request the professional services of expert(s) specialized in non-profit restructuring, social enterprise design, and legal/tax advisory to analyse the potential benefits and risks of a full social enterprise or hybrid model under which Tdh can provide its advisory services on CRB.
3. Objective of the Assignment
Tdh is seeking to contract a consultancy firm or consultant with the required qualifications to conduct a Feasibility Study on the possibility of creating a Full Enterprise or Hybrid Enterprise model, to deliver its Child Rights and Business Advisory Services.
This assignment aims to determine whether the establishment of a full social enterprise or hybrid social enterprise represents a strategically, legally, operationally, financially and fiscally viable mechanism for delivering Tdh's Child Rights and Business Advisory Services while preserving Tdh's mission, values, tax-exempt status and reputation.
Specific Objectives
More specifically this assignment aims to provide a factual analysis of:
1. Legal, Governance and Operational Feasibility
- A benchmark analysis of social enterprises or similar models established by peer NGOs to draw lessons and best practices from.
- The legal and administrative requirements for establishing a full Social Enterprise model, and a Hybrid model.
- An objective analysis of the risks and benefits of each option.
- A pathway for legal set-up of the recommended legal entity and the proposed governance structure, with robust risk and safeguard controls in line with Tdh’s legal status, its current organizational structure and its vision, mission and values.
- An analysis of the compatibility with Tdh’s registration status in Switzerland, its mission and activities and the implications of establishing such enterprises.The tax regime for a potential enterprise organization, and the implications for Tdh’s current legal status as a tax-exempt entity.
- A comprehensive risk assessment covering organizational, financial, legal, operational, reputational, strategic, safeguarding, cybersecurity and compliance risks, with proposed mitigation measures.
- A list of the minimum documentation, policies and procedures that should be put in place for ensuring effective management with results and accountability of such entity.
- An analysis of the potential implications if not moving CRB advisory services under a social enterprise model while continuing to conduct corporate consulting services under Tdh.
2. Strategic Fit and Organizational Impact
- An assessment of the strategic implications for Tdh, including reputational considerations, donor perceptions, potential mission drift risks and organizational change requirements
o Impact on reputation
o Impact on fundraising
o Donor perceptions
o Potential conflicts between commercial and humanitarian activities
o Internal organizational implications
o Clear considerations around client selection and exclusion criteria
3. Business Model and Financial Sustainability
- A cost–benefit analysis, including an estimate of the budget and initial investment required to establish each entity.
- A recommendation on operating the entity as a for-profit or non-for-profit.
- An assessment of potential business models, revenue streams, financial sustainability and break-even scenarios over a 3–5-year period including:
o Revenue projections
o Cost recovery potential
o Break-even analysis
o Sensitivity analysis
o Best-case, expected-case and worst-case scenarios
4. Human Resources and Operational Requirements
- A recommendation on a model which ensures continuing linkages with Tdh to the benefit of both the social enterprise and Tdh (e.g. governance, administrative, financial and programmatic arrangements between the social enterprise and Tdh) based on best practices from similar NGOs who have established social enterprise models.
- An analysis of the operational and human resource requirements, including staffing models, management capacities, expertise gaps and outsourced service needs.
5. Conflict of Interest and Independence Framework
Recommendations on managing conflicts of interest and ensuring appropriate separation, oversight, and accountability between Tdh Foundation and the enterprise. These should include an assessment and recommendations on the following:
o Independence between entities
o Transfer pricing arrangements
o Related-party transactions (any financial, contractual, or operational arrangements between Tdh Foundation and the new social/hybrid enterprise)
o Human Resource and Procurement rules
o Decision-making safeguards
6. Brand and Reputational Management
- An assessment of branding, trademark licensing and reputational risk management arrangements between Tdh and the proposed enterprise. These should include an assessment and recommendations about:
o The implications for using the respective Tdh and the enterprise brands
o Recommendations for established conditions under which such brands are used
o Scenario based analysis of implications if such enterprise fails commercially
o Mitigation measures for controlling any reputational risk arising from the use of branding and association
o Communication arrangements (if any) recommended between the social enterprise and Tdh
7. Intellectual property and data protection
- An analysis of the contractual arrangements for the governance of Intellectual Property, licensing arrangements and exit scenarios.
- All data protection and compliance related arrangements required between Tdh Foundation and its established enterprise.
8. Conclusion, Investment Readiness and Implementation Roadmap
Final feasibility analysis with a final recommendation on the most appropriate legal entity set-up (i.e. full Social Enterprise or Hybrid Social Enterprise model) for CRB and Tdh in Switzerland including on including implications for international service delivery, taxation, employment and regulatory compliance. The analysis should also examine whether alternative jurisdictions should be considered.
- An analysis of Tdh’s internal capacities and organizational readiness to establish such a model
- A phased implementation roadmap detailing key decisions, milestones, resource requirements, timelines, critical success factors and go/no-go decision points
4. Scope of assessment
The study shall focus primarily on the Swiss legal, tax, governance and regulatory framework applicable to Tdh Foundation and the establishment of a full social or hybrid social enterprise. It shall additionally assess the implications of delivering Child Rights and Business Advisory Services internationally,including cross-border operational, contractual, tax, employment, data protection and regulatory considerations, and evaluate whether Switzerland represents the most suitable jurisdiction for the establishment of such an enterprise. The analysis should also examine whether alternative jurisdictions should be considered.
5. Methodology and Deliverables
The expert(s) shall propose the methodology, however at a minimum the study should include the following elements:
Phase 1: Inception and Documents Review
Task Phase 1: Review relevant internal and external documentation, conduct meetings with relevant Tdh stakeholders and other potential external actors including:
- Tdh's statutes, governance framework and organizational structure.
- Strategic plans and business development objectives (Tdh and CRB).
- CRB Mapping and Assessment Report.
- Existing Child Rights and Business Advisory documentation.
- Tdh’s policies related to finance, compliance, safeguarding, data protection and intellectual property.
- Existing social enterprise and advisory models established by similar NGOs.
- Meetings with Tdh focal points, CRB global advisor, and other relevant Tdh internal colleagues and external actors.
Deliverables Phase 1
- Inception report
- Benchmark analysis of similar NGOs having conducted a similar exercise
- Detailed assessment framework
- Refined research questions
Phase 2: Legal and Regulatory Review: Analyse the legal feasibility of: Option A - Full Social Enterprise model and Option B - Hybrid Model, including:
•Swiss legal requirements
•Legal structure options
•Strategic fit and organizational impact
•Registration and incorporation requirements (legal and administrative steps, conditions, and documents needed to formally create and register a new legal entity) •Compatibility with Tdh’s registration and tax status
•Tax implications
•Regulatory compliance obligations
•International operating considerations (taxation, employment and regulatory compliance).
The analysis should also examine whether alternative jurisdictions should be considered.
Deliverables Phase 2
•Legal feasibility assessment with concrete recommendations for each specific topic.
•Risk and benefit comparison and final recommendation of legal structure options
•A pathway for legal set-up of the recommended legal entity
Phase 3: Governance, Operations, Risk and Compliance Assessment
Task Phase 3
Assess per option:
•Governance requirements
•Governance structure that reflects continuing linkages with Tdh
•Decision-making arrangements
•Analysis of operational and human resource requirements
•Employment and contracting implications, including staffing models, management capacities, expertise gaps and outsources service needs
•Conflict of Interest and Independence Framework
•Comprehensive risk assessment, including a detailed analysis of brand and reputational management
•Data protection requirements
•Intellectual property management
Deliverables Phase 3
Proposed governance framework, including all the elements assessed in this phase such as:
•Recommended operating model and arrangements which ensure continuing linkages with Tdh
•Recommended Conflict of Interest and Independence Framework
•Risk register and mitigation plan
•List of minimum documentation, policies and procedures
•Recommendations for brand use and communication arrangements
•Proposed arrangements for intellectual property and data protection
Phase 4: Financial Feasibility and Sustainability Analysis
Task Phase 4: Undertake Financial Modelling for each option and assess:
•Start-up costs
•Capital requirements
•Revenue projections
•Operational expenditure
•Cost recovery potential
•Break-even analysis
•Sensitivity analysis
•Best case, expected case and worst-case scenarios
•Financial sustainability over a 3–5-year period for profit or not-for-profit model
Deliverables Phase 4
Business models per option (incl. for profit or not-for-profit)
•Cost-benefit analysis
•Financial projections
•Sustainability scenarios
Phase 5: Overall Options Analysis and Recommendations
Task Phase 5: Compare the scenarios against agreed criteria, including:
•Strategic fit and organizational impact on Tdh per option
•Legal feasibility
•Financial sustainability
•Governance complexity
•Risk profile
•Operational requirements
The expert(s) should develop and assess at least:
•Status quo (no enterprise)
•Full social enterprise
•Hybrid social enterprise enterprise
Deliverables Phase 5
•*Comparative options matrix
•Preferred scenario recommendation
* The expert(s) should use a multi-criteria decision analysis (MCDA) framework through a scoring system assigned to each of the criteria analysed above (strategic fit, legal feasibility, financial viability, risk profile, governance complexity, operational feasibility, reputational risks, etc) .
Phase 6: Roadmap and Implementation Plan
Task Phase 6
Develop an implementation roadmap for the recommended option, including:
•Required legal steps
•Governance arrangements
•Admin, financial and programmatic arrangements
•Policies and procedures
•Resource requirements
•Staffing needs
•Financial implications
•Timeline
Deliverables Phase 6
•Implementation roadmap
•Proposed timeline and milestones
•Deliverables
The following list of deliverables is expected at the end of the assignment:
1. Inception Report containing the detailed assessment framework, benchmark analysis of similar NGOs, and research questions. The inception report should be delivered 3 weeks after signature of the contract.
2. Draft Feasibility Study to be delivered 6 weeks after the validation of the inception report. 3. Final Feasibility Study (containing all the deliverables listed in each of the phases described above) and the annexes to be delivered 1 week after the feedback received from Tdh.
The following documents should be attached as Annexes and as separate documents to the Final Feasibility Study:
4. The Financial Models per option (Excel)
5. Risk register and mitigation plan per option
6. Governance Framework model per option
7. Recommended operating model and arrangements which ensure continuing linkages with Tdh
8. List of minimum documentation, policies and procedures
9. Roadmap and Implementation Plan
10. Executive Summary (5-10 pages)
11. A professional power point presentation of findings and recommendations
12. Upon request from Tdh, the findings could be presented to Senior Management and Board (to be decided at a later stage)
6. Timeline
The assignment should take place from 1 October – 15 December 2026. The total number of working days for the expert(s) to conduct the study and submit the deliverables is 30 days.
The expert(s) are required to submit a workplan, financial proposal and timeline as part of their application proposal.
Note: The expert(s) should undertake to include an initial briefing with Tdh focal points in his/her schedule as well as regular by-monthly progress report meetings.
7. Roles and responsibilities
The focal points for this study at Tdh will be the Head of Child Protection Sector and the Deputy Director of Operations, under the Child Rights Unit, Department of Operations. In the course of the assignment, the expert(s) will also collaborate with other key stakeholders, including the Global Child Rights and Business Advisor of Tdh.
Their role will be as follows:
✓Communication and internal Tdh liaison management; organization and provision of necessary documentation.
✓Review and validation of all the deliverables required in this TOR.
The expert(s) must sign the Terre des hommes Safeguarding Policy, Code of Conduct (and other relevant policies that will be presented at the contract signature state) and be willing to adhere to its principles and expected practices. If a breach of the policy or code of conduct takes place the consultancy will be terminated immediately without any financial burden on Tdh.
✓To deliver the assignment as per the signed contract, Terms of Reference, and the Technical and Financial Offer and relevant annexes, including Tdh policies where applicable (e.g. those related to Data Protection and Safeguarding).
✓To submit all required deliverables as per the agreed deadlines.
✓To be available for regular check-in calls, as necessary, throughout the assignment to share updates on the progress.
✓To ensure that the identified Tdh Focal Points are regularly informed in case of any questions and issues (particularly, delays and blockages) that may emerge during the assignment and may require mutual discussion/planning.
✓To generally ensure the confidentiality of the process as well as the information and documents received from Tdh.
8. Profile (skills and experience) required
The assignment shall be undertaken by a multidisciplinary team possessing expertise in social enterprise design, at least Swiss and potentially other legal and tax frameworks, non-profit governance and restructuring, corporate structuring, financial modelling, intellectual property, and compliance.
The team shall demonstrate prior experience conducting feasibility studies, organizational reviews, corporate and non-profit (re)structuring assignments, or establishment of social enterprises, hybrid entities, subsidiaries, or impact ventures for international NGOs, foundations, social enterprises, or international organizations.
Combined required experience and skills
•Social enterprise design knowledge and experience
•At minimum Swiss legal and governance expertise but having this expertise in other jurisdictions as well is a plus (either directly or through its branch offices)
•Tax and legal corporate and non-profit structuring qualifications
•Financial and business modeling expertise
•Compliance, data protection and intellectual property expertise •Official registration as individual consultant or as company, being under the registered scope of activities.
9. Capacity to issue invoices with tax registration in Switzerland.
Bidds submission procedure
Interested applicants shall submit their application via e-mail to the following e-mail address: [email protected]. and Cc : [email protected] , Head Of Child Protection Sector.
The e-mail should have the subject-line: Child Rights and Business – Feasibility Study – Applicant’s name.
The deadline for submission is the 1 October 2026.
The application package shall include:
•Technical Offer containing: - (i) outline of the methodology (ii) a short concept notes outlining some of key considerations, - (iii) workplan with a timeline.
•Financial Offer – indicating daily fee in CHF. The indicated prices should be inclusive of VAT if applicable and with the mention of VAT amount.
•Up-to-date CV of the expert(s) or professional profile/portfolio in case of a company – max. 3 pages/CV or company profile.
Applications – incl. all annexes – must be in English. Other languages will not be accepted. Applications must be submitted as a single application package. Documents sent separately will not be accepted. Tdh will confirm the receipt of each application within 3 working days.
The Technical and Financial Offer must be signed on the first and last page and stamped (if an official stamp is available). Both offers shall contain the name and contacts of the lead expert (or the representative if it is a team, company or similar)