A conceptual maturity model for social entrepreneurship within the framework of integrated reporting
Year: 2026
Type: article
Abstract: Purpose – This article addresses socioeconomic sustainability in social entrepreneurship. It aimed to develop a conceptual maturity model for social entrepreneurship to help evaluate and enhance performance while aligning with stakeholder expectations. Research methodology – The model was developed using text analysis methods by analysing integrated reporting and social entrepreneurship scientific literature, followed by expert surveys in Latvia and Georgia to assign indicator weights. Findings – The designed model incorporates integrated reporting principles and social entrepreneurship values as performance indicator dimensions and concepts. Four performance levels were defined, with weights distributed according to expert input. Research limitations – The model is conceptual and not yet empirically validated. Applicability may vary across cultural and sectoral contexts. Practical implications – The model provides a tool for social entrepreneurship initiatives and enterprises to assess maturity, guide strategic development, and increase appeal to investors by demonstrating long-term value creation. It can be used in an Excel spreadsheet. Originality/Value – This is the first maturity model for social entrepreneurship based on the integrated reporting framework, enabling socioeconomic sustainability through integration of the six capitals and other aspects of long-term value creation within a single business model. It also helps reduce the risk of moral disengagement among social entrepreneurship leadership and employees.
Institution: EKA University of Applied Sciences
Language: English
Subfield: Management of Technology and Innovation
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7204462830