Key findings
Early analysis identifies three mechanisms through which evaluation may generate mutual reinforcement between social impact and financial sustainability.
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Epistemic alignment
Evaluation evidence that beneficiaries, delivery staff and resource providers each regard as meaningful and credible.
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Value translation
The articulation of social impact in terms consistent with commercial logics, enabling partners to recognise their engagement as value-generating while preserving the integrity of social outcomes.
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Relational embedding
Evaluation processes that create direct engagement between commercial partners and beneficiaries. Initial evidence suggests this shifts partner orientation from transactional exchange towards mission alignment.
These mechanisms appear to depend on deliberate evaluation design, including multidimensional measurement frameworks, tailored reporting routines and participatory processes.
Implications for practice
For social enterprises, evaluation frameworks designed around the information needs of resource providers, staff and beneficiaries may strengthen funding and partnership outcomes.
For funders and commissioners, evidence requirements shape how funded organisations measure and manage performance. Requirements confined to output metrics risk reinforcing the tension between impact and sustainability.
For corporate partners, direct engagement with beneficiaries may support more durable partnerships and more robust social value reporting.
About the research
This developmental paper by Shuai Qin, Ahmad Beltagui and Enobong Udondian of Aston Business School was presented in the Sustainable and Responsible Business track at the British Academy of Management Conference 2026. The study draws on performativity theory and the concept of boundary objects, and uses semi-structured interviews with beneficiaries, delivery staff and commercial partners of a UK refugee integration social enterprise. Data collection is ongoing, and the findings are preliminary pending systematic analysis using the Gioia methodology.
Qin, S., Beltagui, A. and Udondian, E. (2026), "How evaluation practices shape the relationship between social impact and economic sustainability in social enterprises," developmental paper presented at the British Academy of Management Conference 2026, Royal Holloway, University of London. The research was supported by Innovate UK through a Knowledge Transfer Partnership with Aston University.