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Social Impact Measurement and Management: Between Theory and Practice
Abstract
This chapter aims to contribute to the debate about performance measurement and management in the social business sector through the analysis of the critical issues that arise in the implementation of impact assessment models in social business organizations. To this aim, the social impact measurement approaches, which are suggested in the literature, are analyzed and the strengths and weaknesses of different frameworks are highlighted. Then, the critical issues that could emerge in the implementation of social impact assessment practices are identified and discussed base on the case of an Italian social enterprise working in the education field, Cometa. Finally, the paper provides some guidelines and recommendations aimed to mitigate these critical issues.
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