Društvena preduzeća i mjerenje njihovog društvenog utjecaja
Social Enterprises and Measurement of Their Social Impact

Summary/Abstract: The article talks about the to contemporary understanding of social enterprises and measuring of their impact in local communities given their increasing growth and social significance. The first part is dedicated to the concept, creation and development of social enterprises where they presented some definitions of social enterprises and a brief history of their origin and development of the second half of the 18th century to the present. The second part focuses on some fundamental differences in operation between the public and private for­profit companies which are especially pronounced those differences relating to the mission and goals of the formation and operation. The third section gives an overview of the social and economic criteria for evaluating social enterprises considering their importance for understanding the meaning and importance of social enterprises in modern conditions. The fourth part of the work treats the measurement of the social impact of social enterprises with regard to "mix of environmental, social and economic / financial dimension" using socially responsible accounting and social auditing. In the entire paper strongly emphasizes increasing need for establishing and developing social enterprises because it is proven that they contribute significantly to to reducing poverty, increasing employment and reducing social exclusion of individuals and groups.

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