{"id":"https://openalex.org/W7204462830","doi":"https://doi.org/10.3846/bmee.2026.24125","title":"A conceptual maturity model for social entrepreneurship within the framework of integrated reporting","display_name":"A conceptual maturity model for social entrepreneurship within the framework of integrated reporting","publication_year":2026,"publication_date":"2026-08-27","ids":{"openalex":"https://openalex.org/W7204462830","doi":"https://doi.org/10.3846/bmee.2026.24125"},"language":"en","primary_location":{"id":"doi:10.3846/bmee.2026.24125","doi":"https://doi.org/10.3846/bmee.2026.24125","is_oa":true,"landing_page_url":"https://doi.org/10.3846/bmee.2026.24125","pdf_url":"https://journals.vilniustech.lt/index.php/BMEE/article/download/24125/13370","source":{"id":"https://openalex.org/S4210211241","display_name":"Business Management and Economics Engineering","issn_l":"2669-2481","issn":["2669-2481","2669-249X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317518","host_organization_name":"Vilnius Gediminas Technical University","host_organization_lineage":["https://openalex.org/P4310317518"],"host_organization_lineage_names":["Vilnius Gediminas Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Management and Economics Engineering","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.vilniustech.lt/index.php/BMEE/article/download/24125/13370","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035977600","display_name":"Krist\u012bne U\u017eule","orcid":"https://orcid.org/0000-0002-2633-6069","observed_orcids":["https://orcid.org/0000-0002-2633-6069"]},"institutions":[{"id":"https://openalex.org/I4210150265","display_name":"EKA University of Applied Sciences","ror":"https://ror.org/05tyb9s14","country_code":"LV","type":"education","lineage":["https://openalex.org/I4210150265"]}],"countries":["LV"],"is_corresponding":false,"raw_author_name":"Kristine Uzule","raw_affiliation_strings":["EKA University of Applied Sciences"],"raw_orcid":"https://orcid.org/0000-0002-2633-6069","affiliations":[{"raw_affiliation_string":"EKA University of Applied Sciences","institution_ids":["https://openalex.org/I4210150265"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001442972","display_name":"Jevgenija Dehtjare","orcid":"https://orcid.org/0000-0002-6859-2327","observed_orcids":["https://orcid.org/0000-0002-6859-2327"]},"institutions":[{"id":"https://openalex.org/I4210150265","display_name":"EKA University of Applied Sciences","ror":"https://ror.org/05tyb9s14","country_code":"LV","type":"education","lineage":["https://openalex.org/I4210150265"]}],"countries":["LV"],"is_corresponding":false,"raw_author_name":"Jevgenija Dehtjare","raw_affiliation_strings":["EKA University of Applied Sciences"],"raw_orcid":"https://orcid.org/0000-0002-6859-2327","affiliations":[{"raw_affiliation_string":"EKA University of Applied Sciences","institution_ids":["https://openalex.org/I4210150265"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055516552","display_name":"Aija Sannikova","orcid":"https://orcid.org/0000-0003-1364-4035","observed_orcids":["https://orcid.org/0000-0003-1364-4035"]},"institutions":[{"id":"https://openalex.org/I4210150265","display_name":"EKA University of Applied Sciences","ror":"https://ror.org/05tyb9s14","country_code":"LV","type":"education","lineage":["https://openalex.org/I4210150265"]}],"countries":["LV"],"is_corresponding":false,"raw_author_name":"Aija Sannikova","raw_affiliation_strings":["EKA University of Applied Sciences"],"raw_orcid":"https://orcid.org/0000-0003-1364-4035","affiliations":[{"raw_affiliation_string":"EKA University of Applied Sciences","institution_ids":["https://openalex.org/I4210150265"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082940451","display_name":"Edgars Cerkovskis","orcid":"https://orcid.org/0009-0001-5146-7167","observed_orcids":["https://orcid.org/0009-0001-5146-7167"]},"institutions":[{"id":"https://openalex.org/I4210150265","display_name":"EKA University of Applied Sciences","ror":"https://ror.org/05tyb9s14","country_code":"LV","type":"education","lineage":["https://openalex.org/I4210150265"]}],"countries":["LV"],"is_corresponding":false,"raw_author_name":"Edgars \u010cerkovskis","raw_affiliation_strings":["EKA University of Applied Sciences"],"raw_orcid":"https://orcid.org/0009-0001-5146-7167","affiliations":[{"raw_affiliation_string":"EKA University of Applied Sciences","institution_ids":["https://openalex.org/I4210150265"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5099297269","display_name":"Diana Lapkis","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Diana Lapkis","raw_affiliation_strings":["NewDoor"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"NewDoor","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113259226","display_name":"Lika Kiladze","orcid":"https://orcid.org/0000-0002-4193-1181","observed_orcids":["https://orcid.org/0000-0002-4193-1181"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lika Kiladze","raw_affiliation_strings":["Education Development and Employment Center"],"raw_orcid":"https://orcid.org/0000-0002-4193-1181","affiliations":[{"raw_affiliation_string":"Education Development and Employment Center","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.57371424,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"24","issue":"2","first_page":"407","last_page":"438"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10058","display_name":"Entrepreneurship Studies and Influences","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10058","display_name":"Entrepreneurship Studies and Influences","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.04039999842643738,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14464","display_name":"Community Development and Social Impact","score":0.0071000000461936,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-entrepreneurship","display_name":"social entrepreneurship","score":0.9980000257492065},{"id":"https://openalex.org/keywords/maturity-model","display_name":"maturity model","score":0.9089999794960022},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/socioeconomic-sustainability","display_name":"socio-economic sustainability","score":0.9810000061988831},{"id":"https://openalex.org/keywords/long-term-value-creation","display_name":"long-term value creation","score":0.8180000185966492},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.8299999833106995},{"id":"https://openalex.org/keywords/stakeholder-expectations","display_name":"stakeholder expectations","score":0.9100000262260437},{"id":"https://openalex.org/keywords/moral-disengagement","display_name":"moral disengagement","score":0.968999981880188}],"concepts":[{"id":"https://openalex.org/C2779082914","wikidata":"https://www.wikidata.org/wiki/Q817245","display_name":"Social entrepreneurship","level":3,"score":0.6230999827384949},{"id":"https://openalex.org/C84309077","wikidata":"https://www.wikidata.org/wiki/Q3908516","display_name":"Entrepreneurship","level":2,"score":0.6018999814987183},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.5774999856948853},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5027999877929688},{"id":"https://openalex.org/C101433766","wikidata":"https://www.wikidata.org/wiki/Q3543263","display_name":"Maturity (psychological)","level":2,"score":0.49729999899864197},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4941999912261963},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.4909000098705292},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.4661000072956085},{"id":"https://openalex.org/C85890633","wikidata":"https://www.wikidata.org/wiki/Q929673","display_name":"Capability Maturity Model","level":3,"score":0.45260000228881836},{"id":"https://openalex.org/C2778449503","wikidata":"https://www.wikidata.org/wiki/Q329777","display_name":"Appeal","level":2,"score":0.4097000062465668},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3903000056743622},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.38999998569488525},{"id":"https://openalex.org/C178008962","wikidata":"https://www.wikidata.org/wiki/Q295382","display_name":"Sustainable business","level":3,"score":0.3578999936580658},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.357699990272522},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.35440000891685486},{"id":"https://openalex.org/C2778568292","wikidata":"https://www.wikidata.org/wiki/Q7727275","display_name":"The Conceptual Framework","level":3,"score":0.3402000069618225},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.3343000113964081},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.31060001254081726},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.3075999915599823},{"id":"https://openalex.org/C147077947","wikidata":"https://www.wikidata.org/wiki/Q1515895","display_name":"Socioeconomic status","level":3,"score":0.29440000653266907},{"id":"https://openalex.org/C176239081","wikidata":"https://www.wikidata.org/wiki/Q2979849","display_name":"Stakeholder theory","level":3,"score":0.2939000129699707},{"id":"https://openalex.org/C4216890","wikidata":"https://www.wikidata.org/wiki/Q815823","display_name":"Business model","level":2,"score":0.2919999957084656},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.2867000102996826},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.2808000147342682},{"id":"https://openalex.org/C68062652","wikidata":"https://www.wikidata.org/wiki/Q214693","display_name":"Social capital","level":2,"score":0.2782000005245209},{"id":"https://openalex.org/C2780984029","wikidata":"https://www.wikidata.org/wiki/Q2930198","display_name":"Stakeholder engagement","level":2,"score":0.2752000093460083},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.2676999866962433},{"id":"https://openalex.org/C68991459","wikidata":"https://www.wikidata.org/wiki/Q11700776","display_name":"Value proposition","level":2,"score":0.2637999951839447}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3846/bmee.2026.24125","doi":"https://doi.org/10.3846/bmee.2026.24125","is_oa":true,"landing_page_url":"https://doi.org/10.3846/bmee.2026.24125","pdf_url":"https://journals.vilniustech.lt/index.php/BMEE/article/download/24125/13370","source":{"id":"https://openalex.org/S4210211241","display_name":"Business Management and Economics Engineering","issn_l":"2669-2481","issn":["2669-2481","2669-249X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317518","host_organization_name":"Vilnius Gediminas Technical University","host_organization_lineage":["https://openalex.org/P4310317518"],"host_organization_lineage_names":["Vilnius Gediminas Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Management and Economics Engineering","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.journals.vilniustech.lt:article/24125","doi":null,"is_oa":true,"landing_page_url":"https://journals.vilniustech.lt/index.php/BMEE/article/view/24125","pdf_url":null,"source":{"id":"https://openalex.org/S4210211241","display_name":"Business Management and Economics Engineering","issn_l":"2669-2481","issn":["2669-2481","2669-249X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317518","host_organization_name":"Vilnius Gediminas Technical University","host_organization_lineage":["https://openalex.org/P4310317518"],"host_organization_lineage_names":["Vilnius Gediminas Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2669-2481","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:1b2dbb31249342e99da66acd2425a7fe","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/1b2dbb31249342e99da66acd2425a7fe","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Business, Management and Economics Engineering, Vol 24, Iss 2 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3846/bmee.2026.24125","doi":"https://doi.org/10.3846/bmee.2026.24125","is_oa":true,"landing_page_url":"https://doi.org/10.3846/bmee.2026.24125","pdf_url":"https://journals.vilniustech.lt/index.php/BMEE/article/download/24125/13370","source":{"id":"https://openalex.org/S4210211241","display_name":"Business Management and Economics Engineering","issn_l":"2669-2481","issn":["2669-2481","2669-249X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317518","host_organization_name":"Vilnius Gediminas Technical University","host_organization_lineage":["https://openalex.org/P4310317518"],"host_organization_lineage_names":["Vilnius Gediminas Technical University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Management and Economics Engineering","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204462830.pdf","grobid_xml":"https://content.openalex.org/works/W7204462830.grobid-xml"},"referenced_works_count":48,"referenced_works":["https://openalex.org/W2898989224","https://openalex.org/W2916290959","https://openalex.org/W3025941794","https://openalex.org/W3082505156","https://openalex.org/W3158331276","https://openalex.org/W3170737908","https://openalex.org/W3189099111","https://openalex.org/W3210248660","https://openalex.org/W4213209207","https://openalex.org/W4225709188","https://openalex.org/W4283079125","https://openalex.org/W4292550313","https://openalex.org/W4360602925","https://openalex.org/W4362586196","https://openalex.org/W4377090651","https://openalex.org/W4378516192","https://openalex.org/W4379107059","https://openalex.org/W4379355755","https://openalex.org/W4385606060","https://openalex.org/W4387747577","https://openalex.org/W4388802299","https://openalex.org/W4390109401","https://openalex.org/W4390618094","https://openalex.org/W4390756163","https://openalex.org/W4391251815","https://openalex.org/W4392432669","https://openalex.org/W4392974770","https://openalex.org/W4394018472","https://openalex.org/W4394569722","https://openalex.org/W4396717506","https://openalex.org/W4397030370","https://openalex.org/W4400497766","https://openalex.org/W4401889034","https://openalex.org/W4402899265","https://openalex.org/W4404403270","https://openalex.org/W4404797512","https://openalex.org/W4405102737","https://openalex.org/W4405613148","https://openalex.org/W4405926182","https://openalex.org/W4406675706","https://openalex.org/W4406945797","https://openalex.org/W4407723386","https://openalex.org/W4407873507","https://openalex.org/W4407919666","https://openalex.org/W4408364617","https://openalex.org/W4409836051","https://openalex.org/W4409885032","https://openalex.org/W4410944082"],"related_works":["https://openalex.org/W2389244924","https://openalex.org/W2158867894","https://openalex.org/W2152274268","https://openalex.org/W6906739381","https://openalex.org/W7111181913","https://openalex.org/W7171659591","https://openalex.org/W7128595881","https://openalex.org/W2918882603","https://openalex.org/W44041682","https://openalex.org/W4403185888"],"abstract_inverted_index":{"Purpose":[0],"\u2013":[1,34,65,97,117,154],"This":[2,155],"article":[3],"addresses":[4],"socioeconomic":[5,171],"sustainability":[6,172],"in":[7,56,149],"social":[8,19,48,74,124,162,201],"entrepreneurship.":[9],"It":[10,145,191],"aimed":[11],"to":[12,21,60,92,129,138],"develop":[13],"a":[14,121,187],"conceptual":[15,101],"maturity":[16,159],"model":[17,36,68,99,119,160],"for":[18,123,161],"entrepreneurship":[20,49,75,125,163,202],"help":[22],"evaluate":[23],"and":[24,47,58,73,81,102,112,127,135,179,204],"enhance":[25],"performance":[26,78,84],"while":[27],"aligning":[28],"with":[29,88],"stakeholder":[30],"expectations.":[31],"Research":[32,95],"methodology":[33],"The":[35,66,98,118],"was":[37],"developed":[38],"using":[39],"text":[40],"analysis":[41],"methods":[42],"by":[43,53,140],"analysing":[44],"integrated":[45,70,167],"reporting":[46,71,168],"scientific":[50],"literature,":[51],"followed":[52],"expert":[54,93],"surveys":[55],"Latvia":[57],"Georgia":[59],"assign":[61],"indicator":[62,79],"weights.":[63],"Findings":[64],"designed":[67],"incorporates":[69],"principles":[72],"values":[76],"as":[77],"dimensions":[80],"concepts.":[82],"Four":[83],"levels":[85],"were":[86],"defined,":[87],"weights":[89],"distributed":[90],"according":[91],"input.":[94],"limitations":[96],"is":[100,156],"not":[103],"yet":[104],"empirically":[105],"validated.":[106],"Applicability":[107],"may":[108],"vary":[109],"across":[110],"cultural":[111],"sectoral":[113],"contexts.":[114],"Practical":[115],"implications":[116],"provides":[120],"tool":[122],"initiatives":[126],"enterprises":[128],"assess":[130],"maturity,":[131],"guide":[132],"strategic":[133],"development,":[134],"increase":[136],"appeal":[137],"investors":[139],"demonstrating":[141],"long-term":[142,183],"value":[143,184],"creation.":[144],"can":[146],"be":[147],"used":[148],"an":[150],"Excel":[151],"spreadsheet.":[152],"Originality/Value":[153],"the":[157,166,176,195],"first":[158],"based":[164],"on":[165],"framework,":[169],"enabling":[170],"through":[173],"integration":[174],"of":[175,182,197],"six":[177],"capitals":[178],"other":[180],"aspects":[181],"creation":[185],"within":[186],"single":[188],"business":[189],"model.":[190],"also":[192],"helps":[193],"reduce":[194],"risk":[196],"moral":[198],"disengagement":[199],"among":[200],"leadership":[203],"employees.":[205]},"counts_by_year":[],"updated_date":"2026-10-03T13:16:28.481748","created_date":"2026-08-28T00:00:00"}