In Research


Year: 2021
Cited as: Perrini, F., Costanzo, L.A. and Karatas-Ozkan, M. (2021), “Measuring impact and creating change: a comparison of the main methods for social enterprises”, Corporate Governance, Vol. 21 No. 2, pp. 237-251.


Social entrepreneurship, measurement, social enterprise, social value creation, SROI, social impact


There is currently a wide range of methods for measuring social impact. Each method uses specific indicators, mainly because of the diverse characteristics of social enterprises (SEs) and the type of impact that is analysed, thus hindering the definition of a single, shared measurement system and, at the same time, prompting the proliferation of countless alternative methods. Many enterprises experience difficulties in selecting the best method to carry out the measurement process correctly. The purpose of this paper is to contribute to filling in conceptual gaps inherent to measuring impact and value creating in the domain of social entrepreneurship (SE), as well as equipping the social entrepreneur with better knowledge of the methodologies available for measuring impact and supporting their decision-making process.


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