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Who decides what to measure? Social entrepreneurs’ ethical decision-making dilemmas in the new era of mandatory sustainability reporting

Mandatory sustainability reporting is reshaping how organizations measure and communicate their impact, and its influence is no longer limited to large corporations. Emerging regulatory frameworks and standardized metrics are expected to trickle down into the world of social entrepreneurship, a field historically grounded in impact-driven values…

Social Innovation Entrepreneurship Business Ethics
By Sophie Bacq, Florian Hoos and Georgios Polychronopoulos
in Journal of Business Ethics
30 October 2026, ePub before print, https://doi.org/10.1007/s10551-026-06484-5
Who decides what to measure? Social entrepreneurs’ ethical decision-making dilemmas in the new era of mandatory sustainability reporting
By Sophie Bacq Florian Hoos and Georgios Polychronopoulos
in Journal of Business Ethics 30 October 2026, ePub before print, https://doi.org/10.1007/s10551-026-06484-5
Summary
Mandatory sustainability reporting is reshaping how organizations measure and communicate their impact, and its influence is no longer limited to large corporations. Emerging regulatory frameworks and standardized metrics are expected to trickle down into the world of social entrepreneurship, a field historically grounded in impact-driven values…
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Research Information & Knowledge Hub for additional information on IMD publications

Article
Actualizing entrepreneurial futures: Imaginaries, visions, and the Olivetti Corporation

Entrepreneurship is often understood as the pursuit of opportunities or the creation of new ventures, yet these perspectives offer limited insight into how entrepreneurs sustain coherence between imagined futures and feasible action over extended periods of time. Entrepreneurs commit resources and coordinate others around desired futures they be…

Entrepreneurship
By Vittoria Magrelli, Roy Suddaby, Trevor Israelsen, Emanuela Rondi and Alfredo De Massis
in Journal of Business Venturing
29 October 2026, ePub before print, https://doi.org/10.1016/j.jbusvent.2026.106661
Actualizing entrepreneurial futures: Imaginaries, visions, and the Olivetti Corporation
By Vittoria Magrelli Roy Suddaby Trevor Israelsen Emanuela Rondi and Alfredo De Massis
in Journal of Business Venturing 29 October 2026, ePub before print, https://doi.org/10.1016/j.jbusvent.2026.106661
Summary
Entrepreneurship is often understood as the pursuit of opportunities or the creation of new ventures, yet these perspectives offer limited insight into how entrepreneurs sustain coherence between imagined futures and feasible action over extended periods of time. Entrepreneurs commit resources and coordinate others around desired futures they be…
Contact

Research Information & Knowledge Hub for additional information on IMD publications