Patrick Kraus

Exploring the conceptual foundations of social impact measurement in social enterprises: a systematic review of the literature

Purpose The purpose of this study is to examine the conceptual landscape of social impact measurement in social entrepreneurship research. Specifically, it aims to identify and clarify the major unresolved debates and ambiguities that hinder the development of standardized and ef...

Sustainability reporting in SMEs: an examination of challenges

Purpose The integration of sustainability practices into corporate operations is gaining increased significance, driven in part by regulatory pressures such as the European Union’s (EU) Corporate Sustainability Reporting Directive (CSRD), which currently is heavily debated. Never...