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Indicators and metrics for social business: a review of current approaches

Author

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  • Bengo Irene
  • Arena Marika
  • Azzone Giovanni
  • Calderini Mario

Abstract

This paper aims to perform a review of different accounting frameworks, including indicators and metrics applicable to the social business sector, discussing the strengths and the weaknesses of different approaches in relationship to their ability to respond to objectives and interests of different stakeholders in the social business ecosystem. Then, the paper discusses the key role that indicators and metrics could play in the light of the transformations that the social business sector is witnessing, such as the emergence of new financial supply chains and the entrance of new relevant players.

Suggested Citation

  • Bengo Irene & Arena Marika & Azzone Giovanni & Calderini Mario, 2016. "Indicators and metrics for social business: a review of current approaches," Journal of Social Entrepreneurship, Taylor & Francis Journals, vol. 7(1), pages 1-24, March.
    • Handle: RePEc:taf:jsocen:v:7:y:2016:i:1:p:1-24
    DOI: 10.1080/19420676.2015.1049286
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    Cited by:

    1. Belen Lopez & Alfonso Torres & Alberto Ruozzi & Jose Antonio Vicente, 2020. "Main Factors for Understanding High Impacts on CSR Dimensions in the Finance Industry," Sustainability, MDPI, vol. 12(6), pages 1-17, March.
    2. Soni, Gunjan & Mangla, Sachin Kumar & Singh, Pallavi & Dey, Bidit L. & Dora, Manoj, 2021. "Technological interventions in social business: Mapping current research and establishing future research agenda," Technological Forecasting and Social Change, Elsevier, vol. 169(C).
    3. Habtamu Gebeyehu Alamineh, 2022. "A Comparative Study on Influencing Factors of University and Technical and Vocational Education and Training (TVET) Graduate Students Intentions Toward Entrepreneurship: Evidence from Addis Ababa City," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 12(1), pages 83-96, December.
    4. Isaline Thirion & Patrick Reichert & Virginie Xhauflair & Jonathan Jonck, 2022. "From Fiduciary Duty to Impact Fidelity: Managerial Compensation in Impact Investing," Journal of Business Ethics, Springer, vol. 179(4), pages 991-1010, September.
    5. Rouault, Julie & Albertini, Elisabeth, 2022. "Reconciling the social sector with external accountability requirements: Lessons from stewardship theory," Journal of Business Research, Elsevier, vol. 142(C), pages 485-498.

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