“…Social impact assessment is complex because it often requires translating qualitative outcomes into quantifiable values (Grieco, 2015), and there is no single method to evaluate it (Lane and Casile, 2011). Measurement approaches include subjective scales (Schmitt and Alberton, 2022), non-financial reports, and tools such as social return on investment (SROI), social cost-benefit analysis (SCBA), social accounting and auditing system (SAA), social enterprise balanced scorecard (SEBS/SBSC), outcomes star (OS), social impact measurement for local economies (SIMPLE), uality first (QF), local multiplier 3 (LM3), among others (Cao, 2022;Grieco, 2015;Kah and Akenroye, 2020). Previous empirical works that have examined marketing capabilities in social enterprises have not evaluated their effect on social impact; however, these have shown significant effects on variables such as social performance (Lee and Chandra, 2020;Liu et al, 2015), social innovation and social value creation (Cavazos-Arroyo and Puente-Diaz, 2019).…”