Analysis and perception of social impact as a measurement tool by social enterprises

Abstract

Align sustainable development strategies in terms of social, environmental and economic impact on the agenda of international organizations, governments and companies. Among them, we highlight social enterprises for being the least evaluated. For this reason, the way in which they are measured is becoming more important every day. Society also exerts pressure for these results to be taken into account when making new policies. The main objective of this work is to carry out a descriptive and relational analysis of literature in the last 50 years in relation to social impact. The search was generated in two academic databases (Scopus and Web of science). 816 articles were identified, with the USA and the United Kingdom being the most prolific countries. The relational analysis identifies 4 major clusters that include the main themes developed in this literature. Additionally, the results of a survey conducted in 2017 are presented, which verified the prior knowledge that social ventures in Spain have regarding the tools to measure social impact. These indicate an adequate knowledge, an identification of their stakeholder group and of specific methods to measure it. On the other hand, it shows the lack of resources necessary for a correct measurement.