The Impact of the System for Measuring Integrated Values in Social Enterprises
DOI:
https://doi.org/10.46541/978-86-7233-380-0_17Keywords:
social enterprises, integrated values, social impact measurement, triple bottom line, blended valueAbstract
Creating economic values is usually associated with profit enterprises and social values are identified with
non-profit organizations. Social enterprises represent a hybrid form in which triple values are created - economic,
social and environmental. The determination of the performance of traditional profit enterprises is based on financial
indicators, while in social enterprises the quantitative measurement, whose indicator will show their operation,
including the integrated values is still a challenge.
This paper analyzes the ways, problems and challenges in determining and measuring the integrated values of social
enterprises in order to deepen the understanding and determine their significance. The paper advocates the thesis that
the provision of the data of the achieved changes through social impacts provides a potential for better positioning of
social enterprises in the market, i.e. measuring the social (environmental) value and the display of impact, provides
better competitiveness.