Abstract

This study aims to explore the role and significance of the Social Stock Exchange as an emerging structure within the modern market economy, and to assess its potential benefits in the context of social auditing for social enterprises.

The first and foremost challenge for any type of organization – whether a startup or a well-established entity – is the need for substantial capital resources. One possible mechanism within a market economy is the capital market, and more specifically, the stock exchange for securities.

Social stock exchanges are still relatively unknown in traditional financial circles. However, with the growing commitment to sustainable development and the increasing importance of social responsibility, these exchanges are becoming more relevant and are attracting interest in certain sectors.

JEL: L31, M14, M42, G10, G23, O35