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One of the current problems of the entrepreneurial world is the successful implementation of the Balanced Scorecard (BSC), which is why it is interesting to study the variables that can influence its application in business. The main purpose of this paper is to establish a theoretical model through the literature review, that should consider the relationship between the transformational leadership among company staff (Avolio, Bass and Jung, 1999) and the empowerment of the rest of employees (Thomas and Velthouse, 1990 Spritzer, 1995) upon the achievement of an increased capacity for organizational learning in the implementation of the BSC in companies (Easterby-Smith & Araujo,1999) from the following perspectives: financial, customer, business process, learning and growth in major companies in the hotel sector, specifically in four and five-star hotels.

The aim of this article is to offer a review of the impact the different methodologies of analysis have on social enterprises, focusing the study on processes that establish a greater universality based on the degree of success achieved in their social objectives, the social reinvestment of their benefits and their democratic organisation, parameters that should favour the creation of a clear and simple method, as well as adaptable to change. The systematics will allow to establish systems for the measurement of the efficiency of social enterprises, in order to both organise objective procedures of comparison and offer support when applying for public aid derived from European and national funds set up for this purpose. The quantification of the social impact of the companies that constitute the social economy is vital to assess and follow up on their social mission.

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