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Social Stock Exchanges: The Connecting Link Between Social Audit and Sustainable Development of Social Enterprises

Author

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  • Ivelina Chakalova

    (University of National and World Economy, Sofia, Bulgaria)

Abstract

This study aims to explore the role and significance of the Social Stock Exchange as an emerging structure within the modern market economy, and to assess its potential benefits in the context of social auditing for social enterprises. The first and foremost challenge for any type of organization – whether a startup or a well-established entity – is the need for substantial capital resources. One possible mechanism within a market economy is the capital market, and more specifically, the stock exchange for securities. Social stock exchanges are still relatively unknown in traditional financial circles. However, with the growing commitment to sustainable development and the increasing importance of social responsibility, these exchanges are becoming more relevant and are attracting interest in certain sectors.

Suggested Citation

  • Ivelina Chakalova, 2025. "Social Stock Exchanges: The Connecting Link Between Social Audit and Sustainable Development of Social Enterprises," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 119-139, October.
    • Handle: RePEc:nwe:godish:y:2025:i:1:p:119-139
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    File URL: http://unwe-yearbook.org/en/journalissues/article/11743
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    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
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • O35 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Social Innovation

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