期刊
SOCIAL ENTERPRISE JOURNAL
卷 16, 期 4, 页码 381-402出版社
EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/SEJ-05-2020-0027
关键词
Social value; Social impact; Social enterprise; Social impact measurement
类别
Purpose In spite of the availability of metrics for measuring social impact (SI), it can be difficult for organisations to select tools that fit their precise needs. To address this challenge, this study conducts a systematic literature review by using legitimacy theory as a point of departure. It examines tools that capture three dimensions of sustainability - social, economic and environmental (SEE) - and firm size. Design/methodology/approach Top four journal databases in the social sciences from the FT50 review were searched to identify articles published in peer-reviewed journals in the 2009-2019 period, using keywords to conceptualise the construct. For comprehensive assessment, this study adopted a method that requires the logic synthesis of concepts and evidence emerging from the literature to address the research aim. Findings The results show that most of the articles developed tools or frameworks to measure SI based on the triple bottom line of sustainability - SEE - and firm size. However, there is insufficient evidence of their integration into practice. Research limitations/implications This work contributes to the legitimisation of social enterprises (SEs) by using validated tools and frameworks to develop practical suggestions for SI measurement (SIM). Originality/value As legitimacy is an important rationale for SIM, this study adds value through the development of a suitability framework. The framework enables SEs to identify the most appropriate tool for their purpose and size to establish legitimacy through impact measurement and reporting.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据