An Integrative Framework for Reporting in Social Entrepreneurship

In order to implement and scale their ideas to solve social problems, social entrepreneurs need financial as well as non-financial support from external investors. At the same time, there is no common reporting standard instructing social entrepreneurs how to measure and report their performance, risks and organizational capacity in order to better attract these necessary resources. One of the major consequences of this situation is a very high cost of capital for investors in this field and thus an extremely inefficient capital allocation. This paper develops an integrative framework for reporting in social entrepreneurship by drawing on an integrated management model in order to sort, structure and systemize indicators for assessing social ventures.

Keywords: Social entrepreneurship, reporting, impact value chain, St. Gallen Management Model, social impact measurement

JEL Classification: M13, M49

Suggested Citation: Suggested Citation

Achleitner, Ann-Kristin and Bassen, Alexander and Roder, Barbara, An Integrative Framework for Reporting in Social Entrepreneurship (January 10, 2009). Available at SSRN: https://ssrn.com/abstract=1325700 or http://dx.doi.org/10.2139/ssrn.1325700