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Resumen de Empresas sociales: Evaluación de su impacto social y rendición de cuentas

Celia López Penabad, José Manuel Maside Sanfiz, Ana Iglesias Casal, Juan Torrelles Manent

  • Social Enterprise, as hybrid companies, need alternative models for the management and measurement of their social and economic performance, as support for decision-making and to ensure accountability to their stakeholders. In recent years, different methodologies have emerged to assess its performance and social impact. In this context, this document aims to make a review of the existing academic literature, relating these models of measuring their social impact, with other accountability instruments such as sustainability reports and traditional financial information


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