What do social entrepreneurs need to walk their talk? Understanding the attitude–behavior gap in social impact assessment practice

Abstract

The topic of social impact assessment (SIA) is growing in importance, and this is especially true for social enterprises. The mission of solving social problems is the main feature of these organizations; thus, the need to assess the extent to which this mission is fulfilled becomes essential. The purpose of this paper is to propose a conceptual model that could explain the attitude–behavior gap in SIA practice through the development of a coherence/displacement matrix, to gauge if social entrepreneurs are coherent in “walking their talks.” The study is based on a mixed‐methods approach focused on the Italian context. An empirical quantitative analysis has been performed to identify the misalignment between attitude and behavior. The gaps that emerged are then analyzed through in‐depth interviews with social entrepreneurs, to provide a pilot case study that could test the model and gain further insights into how those gaps could be filled.