Reporting in Social Entrepreneurship

24 Pages Posted: 25 Oct 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)

Wolfgang Spiess-Knafl

European Center for Social Finance

Date Written: October 15, 2009

Abstract

The present paper gives an introduction to the situation of social entrepreneurs in Germany. In this context, social entrepreneurs find themselves confronted with the measurement of their performance, the description of their risks and a professional documentation of their work. However, there is a lack of standardization in reporting that could be resolved by developing and implementing a generally accepted standard instructing social entrepreneurs how to assess and communicate their performance and influencing factors to an external audience. It furthermore provides a conceptual framework for a reporting that intends to fill the reporting gap in this sector.

Keywords: social entrepreneurship, reporting, implementation, Germany

JEL Classification: M13, M49

Suggested Citation

Achleitner, Ann-Kristin and Bassen, Alexander and Roder, Barbara and Spiess-Knafl, Wolfgang, Reporting in Social Entrepreneurship (October 15, 2009). Available at SSRN: https://ssrn.com/abstract=1493266 or http://dx.doi.org/10.2139/ssrn.1493266

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

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

Arcisstraße 21
München, 80333
Germany

Wolfgang Spiess-Knafl (Contact Author)

European Center for Social Finance ( email )

Munich
Germany

HOME PAGE: http://www.ecsocfin.com

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
447
Abstract Views
2,519
rank
81,829
PlumX Metrics