Impact of social economy organisations on achieving sustainable development goals

This scientific article explores the key role of social economy organisations as partners in achieving the Global Sustainable Development Goals.A new, integrated conceptual model for measuring and reporting impact is proposed that systematises existing concepts.The model encompasses four main components: theory (or theoretical basis for mission and impact), process (measurement cycle), method (tools), and reporting (report content and structure).This theoretical contribution provides a comprehensive framework for analysis that goes beyond traditional approaches.In contrast, the applied contribution offers practical guidance and concrete tools to increase the transparency and effectiveness of social organisations.Although it is a theoretical and qualitative study, the manuscript acknowledges its limitations, such as the lack of primary empirical data and the broad applicability of the model.It highlights the diversity in the social economy, which necessitates the adaptation of the model to the specific needs, resources, and context of the organisation.The study also emphasises that measuring impact is challenging but essential to avoid "social washing" and validate the long-term social and environmental value social organisations create.It concludes that the social economy has the potential to be a major driver of sustainable development, but this requires investment in capacity building, collaboration and the standardised measurement frameworks and reporting methods.