Organisational and Entrepreneurial Drivers of Social Impact Measurement Adoption in Social Enterprises

Measuring social impact is essential in social enterprises, yet adoption of formal measurement remains uneven. Drawing on social bricolage and organisational accountability theories, we examine how organisational and individual factors shape adoption. Using survey data from social enterprises, we find that formal measurement is more likely with investor influence, grant funding, strong strategic management, and learning orientation, but less likely with debt financing and perceived financial barriers. Adoption is also more common in earlier organisational stages. The findings show how financing, strategy, and learning orientation shape impact measurement and offer implications for practitioners and funders seeking greater accountability and transparency.