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Social Audit Model For Social Enterprises

Author

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  • Ivelina Cholakova

    (University of National and World Economy)

Abstract

The article is devoted to the development of a model for social audit of social enterprises, which assesses the progress in terms of the degree of implementation of social goals applicable to the activities of social enterprises in the Republic of Bulgaria. Based on a theoretical analysis of existing approaches and good international practices, an adaptive model is proposed. The model is structured in three main stages - preparatory, substantive and final, and includes a system of indicators covering key areas such as social activity, stakeholder engagement, employment and management. A composite index is also introduced, which allows for aggregation of results and tracking of dynamics over time. The proposed approach has been tested in a real environment, with the result confirming its applicability and usefulness. The model can serve as a tool both for internal self-assessment of social enterprises and for external assessment by public institutions and funding organizations.

Suggested Citation

  • Ivelina Cholakova, 2026. "Social Audit Model For Social Enterprises," HR and Technologies, Creative Space Association, issue 1, pages 6-21.
    • Handle: RePEc:arb:journl:y:2026:i:1:p:6-21
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    More about this item

    Keywords

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    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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