Abstract: The study analyzes the state of social entrepreneurship, quality of accounting in the EU and its state regulation. The social entrepreneurship development intensity was calculated by taking into account the level of GDP per capita of the country, which revealed certain patterns: countries with a high level of social protection form a lower level of social entrepreneurship development. For countries that have a high level of economic development is characterized by high intensity of social entrepreneurship; territorially limited countries. The systems of indicators that allow assessing the social effect of the country through the macroeconomic indicator of GDP per capita with the specification of social groups are described. It is proved that the effectiveness of social entrepreneurship depends on the level of income of social groups. That's why in Eastern Europe countries (Bulgaria, Hungary, Romania), the intensity of social entrepreneurship is much lower than in Western EU countries (Germany, France).
Keywords: Social Entrepreneurship; Non-Financial Reports; Social Indicators; Stock Indices
Recieved: 02.02.2021 Accepted: 20.05.2021 UDC: 316.4.06