An Integrative Framework for Reporting in Social Entrepreneurship

22 Pages Posted: 10 Jan 2009 Last revised: 15 Jun 2009

See all articles by Ann‐Kristin Achleitner

Ann‐Kristin Achleitner

Technische Universität München - Center for Entrepreneurial and Financial Studies

Alexander Bassen

University of Hamburg; University of Reading - ICMA Centre

Barbara Roder

Technische Universität München (TUM) - Center for Entrepreneurial and Financial Studies (CEFS)

Date Written: January 10, 2009

Abstract

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

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

Ann-Kristin Achleitner

Technische Universität München - Center for Entrepreneurial and Financial Studies ( email )

Arcisstr. 21
Munich, D-80290
Germany
+49 89 289 25181 (Phone)

Alexander Bassen

University of Hamburg ( email )

Von-Melle-Park 5
20146 Hamburg
Germany

University of Reading - ICMA Centre ( email )

Whiteknights Park
P.O. Box 242
Reading RG6 6BA
United Kingdom

Barbara Roder (Contact Author)

Technische Universität München (TUM) - Center for Entrepreneurial and Financial Studies (CEFS) ( email )

Arcisstraße 21
München, 80333
Germany

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