Publicación: Enfoques y metodologías de medición de impacto de la Economía Solidaria: una revisión sistemática
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Solidarity economy is immersed in the daily work of human beings in the search for a better quality of life, through this theory it has been possible to promote the development of communities in social, cultural, economic, political, environmental, and other aspects; accordingly, the purpose of this article is to identify the methodologies and approaches applied by solidarity organizations. In this sense, a descriptive qualitative study was carried out by means of a documentary review through bibliographic tracking. Criteria were defined for the analysis of the documents included in the study, such as methodology, instruments, and approaches, as well as the types of impact measurement approaches, where Corporate Social Responsibility, Social Accounting and the Social Balance Sheet stand out. Likewise, other variables were considered for the conceptual analysis, such as the methodology for measuring the social management of organizations, the contribution of research to the fulfillment of the Sustainable Development Goals and their potential to contribute to the sustainable development of the territory they occupy. Concluding that the approaches are diverse, as well as the methodologies used to measure impact, which makes the construction of national aggregate indicators and international comparison difficult.