An Integrative Framework for Reporting in Social Entrepreneurship
22 Pages Posted: 10 Jan 2009 Last revised: 15 Jun 2009
Date Written: January 10, 2009
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