Модел за социален одит на социалните предприятия
A Model for Social Audit of Social Enterprises

Author(s): Ivelina Chakalova
Subject(s): Social Sciences, Economy, Sociology, Social development, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: social enterprise; social audit; social impact; transparency; Bulgaria
Summary/Abstract: Social enterprises combine economic sustainability with measurable social impact. This study develops and tests a model for social audit structured in four areas: impact, stakeholder engagement, labour integration, and transparent governance. Through its application in three real organizations, the model’s practical applicability as a tool for objective assessment is confirmed. The systematization of indicators enables tracking progress over time and establishes social audit as a key mechanism for strategic planning and accountability.

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