A. K. Achleitner, W. Spiess-knafl, and S. Volk, The financing structure of social enterprises: conflicts and implications, International Journal of Entrepreneurial Venturing, vol.6, issue.1, pp.85-99, 2014.
DOI : 10.1504/IJEV.2014.059404

G. A. Akerlof and R. E. Kranton, Economics and Identity*, Quarterly Journal of Economics, vol.115, issue.3, pp.715-733, 2000.
DOI : 10.2307/2171939

N. Antadze and F. R. Westley, Impact Metrics for Social Innovation: Barriers or Bridges to Radical Change?, Journal of Social Entrepreneurship, vol.15, issue.2, pp.133-150, 2012.
DOI : 10.5751/ES-01530-110113

C. Antignac and B. Attali, L'investissement à haut rendement sociétal, 2016.

M. Arvidson, F. Lyon, S. Mckay, and D. Moro, Valuing the social? The nature and controversies of measuring social return on investment (SROI), Voluntary Sector Review, vol.4, issue.1, pp.3-18, 2013.
DOI : 10.1332/204080513X661554

J. Battilana and M. Lee, Advancing Research on Hybrid Organizing ??? Insights from the Study of Social Enterprises, The Academy of Management Annals, vol.8, issue.1, pp.397-441, 2014.
DOI : 10.1080/19416520.2014.893615

E. Barman, Of Principle and Principal: Value Plurality in the Market of Impact Investing, Valuation Studies, vol.3, issue.1, pp.9-44, 2015.
DOI : 10.3384/VS.2001-5592.15319

L. Becchetti, M. Garcia, and G. Trovato, Credit Rationing and Credit View: Empirical Evidence from Loan Data, SSRN Electronic Journal, vol.43, pp.1217-1245, 2011.
DOI : 10.2139/ssrn.1434509

P. Bloom and A. Chatterji, Scaling Social Entrepreneurial Impact, California Management Review, vol.13, issue.3, pp.114-133, 2009.
DOI : 10.1016/S0883-9026(97)00065-7

A. Brown and A. Swersky, The First Billion. A forecast of social investment demand. The Boston Consulting Group, 2012.

J. Bruneel, M. Staessens, L. Cherchye, and P. J. Kerstens, Benefit of the Doubt Performance Measurement of Social Enterprises: Mission Lock-in or drift?, Academy of Management Proceedings, p.13803, 2017.
DOI : 10.5465/AMBPP.2017.13803abstract

A. Bugg-levine and J. Emerson, Impact Investing: Transforming How We Make Money while Making a Difference, Innovations: Technology, Governance, Globalization, vol.6, issue.3, pp.9-18, 2011.
DOI : 10.1162/INOV_a_00077

A. Bugg-levine, B. Kogut, and N. Kulatilaka, A New Approach To Funding Social Enterprises -Unbundling societal benefits and financial returns can dramatically increase investment, Harvard Business Review, vol.90, issue.12, pp.118-123, 2012.

M. Bull, ???Balance???: the development of a social enterprise business performance analysis tool, Social Enterprise Journal, vol.17, issue.2, pp.49-66, 2007.
DOI : 10.1002/nml.15

D. Cetindamar and B. Ozkazanc?pan, Assessing mission drift at venture capital impact investors, Business Ethics: A European Review, vol.25, issue.3, pp.257-270, 2017.
DOI : 10.1111/beer.12118

E. Chell, Social Enterprise and Entrepreneurship: Towards a Convergent Theory of the Entrepreneurial Process, International Small Business Journal, vol.25, issue.1, pp.5-26, 2007.
DOI : 10.1177/0266242607071779

Y. Chen and S. X. Li, Group Identity and Social Preferences, American Economic Review, vol.99, issue.1, pp.431-457, 2009.
DOI : 10.1257/aer.99.1.431

URL : http://www.si.umich.edu/~yanchen/papers/identity_20071212.pdf

J. E. Clarkin and C. Cangioni, Abstract, Entrepreneurship Research Journal, vol.2, issue.2, pp.135-173, 2016.
DOI : 10.1515/erj-2013-0045

S. Cornée and A. Szafarz, Vive la Diff??rence: Social Banks and Reciprocity in the Credit Market, Journal of Business Ethics, vol.64, issue.3, pp.361-380, 2014.
DOI : 10.2307/2657252

C. J. Cowton, Integrity, responsibility and affinity: three aspects of ethics in banking, Business Ethics: A European Review, vol.11, issue.4, pp.393-400, 2002.
DOI : 10.1111/1467-8608.00299

C. Cowton and P. Thomspon, Do codes make a difference? The case of bank lending and the environment, Journal of Business Ethics, vol.24, issue.2, pp.165-178, 2000.
DOI : 10.1023/A:1006029327264

P. A. Dacin, M. T. Dacin, and M. Matear, Social entrepreneurship: Why we don't need a new theory and how we move forward from here. The academy of management perspectives, pp.37-57, 2010.

M. T. Dacin, P. A. Dacin, and P. Tracey, Social entrepreneurship: A critique and future directions. Organization science, pp.1203-1213, 2011.
DOI : 10.1287/orsc.1100.0620

S. Daly, Philanthropy, the Big Society and emerging philanthropic relationships in the UK. Public Management Review, pp.1077-1094, 2011.

J. G. Dees, Enterprising Nonprofits, Harvard Business Review, 1998.

B. Doherty, H. Haugh, and F. Lyon, Social Enterprises as Hybrid Organizations: A Review and Research Agenda, International Journal of Management Reviews, vol.24, issue.4, pp.417-436, 2014.
DOI : 10.1016/j.jbusvent.2008.04.007

A. M. Eikenberry, Refusing the Market, Nonprofit and Voluntary Sector Quarterly, vol.2, issue.3, pp.582-596, 2009.
DOI : 10.1007/BF02686301

J. Emerson, F. Twersky, and . Eds, New Social Entrepreneurs: The Success, Challenge, and Lessons of Non-profit Enterprise Creation, 1996.

J. Emerson, The Blended Value Proposition: Integrating Social and Financial Returns, California Management Review, vol.45, issue.4, pp.35-51, 2003.
DOI : 10.2307/41166187

M. Freidman, Capitalism as Freedom, Global Impact Investing Network 2017. Annual Impact Investor Survey, 1962.
DOI : 10.7208/chicago/9780226264189.001.0001

J. C. Greene, Qualitative program evaluation. Handbook of qualitative research, p.544, 1994.

C. Hampden-turner, Charting the corporate mind: from dilemma to strategy, 1990.

R. Harding, Social entrepreneurship monitor, 2007.

K. Harji and E. T. Jackson, Accelerating Impact -Achievements, Challenges and What's Next in, Building the Impact Investing Industry, 2012.

D. Harvey, A Brief History of Neo-Liberalism, 2005.

F. Hayek, The Road to Serfdom, 1944.

C. F. Helgesson and F. Muniesa, For What It???s Worth: An Introduction to Valuation Studies, Valuation Studies, vol.1, issue.1, pp.1-10, 2013.
DOI : 10.3384/vs.2001-5992.13111

A. K. Höchstädter and B. Scheck, What???s in a Name: An Analysis of Impact Investing Understandings by Academics and Practitioners, Journal of Business Ethics, vol.24, issue.5, pp.449-475, 2015.
DOI : 10.1016/j.jbusvent.2008.04.007

U. P. Jäger and A. Schröer, Integrated Organizational Identity: A Definition of Hybrid Organizations and a Research Agenda, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, pp.1-26, 2013.

M. Jensen, Value Maximisation, Stakeholder Theory, and the Corporate Objective Function, European Financial Management, vol.7, issue.3, pp.297-317, 2001.
DOI : 10.1111/1468-036X.00158

A. Kroeger and C. Weber, Developing a Conceptual Framework for Comparing Social Value Creation, Academy of Management Review, vol.39, issue.4, pp.513-540, 2014.
DOI : 10.5465/amr.2012.0344

R. Kuttner, Everything for Sale: The Virtues and Limits of Markets, 1997.

D. Leat, Grantmaking Foundations and Performance Measurement: Playing Pool?, Public Policy and Administration, pp.25-37, 2006.
DOI : 10.1023/A:1022145831027

H. E. Leland, Financial Synergies and the Optimal Scope of the Firm: Implications for Mergers, Spinoffs, and Structured Finance, The Journal of Finance, vol.34, issue.2, pp.765-807, 2007.
DOI : 10.1111/j.1540-6261.1979.tb03445.x

W. Lewellen, A PURE FINANCIAL RATIONALE FOR THE CONGLOMERATE MERGER, The Journal of Finance, vol.26, issue.2, pp.521-537, 1971.
DOI : 10.1111/j.1540-6261.1968.tb00815.x

A. Lingane and S. Olsen, Guidelines for Social Return on Investment, California Management Review, vol.46, issue.3, pp.116-135, 2004.
DOI : 10.2307/41166224

K. J. Mcleish and R. J. Oxoby, Social interactions and the salience of social identity, Journal of Economic Psychology, vol.32, issue.1, pp.172-178, 2011.
DOI : 10.1016/j.joep.2010.11.003

G. Manetti, The Role of Blended Value Accounting in the Evaluation of Socio-Economic Impact of Social Enterprises, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, vol.16, issue.3, pp.443-464, 2012.
DOI : 10.1002/nml.109

H. Markowitz, Portfolio selection. The journal of finance, pp.77-91, 1952.

R. Masulis and S. Reza, Agency Problems of Corporate Philanthropy, Review of Financial Studies, vol.44, issue.2, pp.592-636, 2015.
DOI : 10.1016/j.jfineco.2008.12.002

R. Millar and K. Hall, Social Return on Investment (SROI) and Performance Measurement, Public Management Review, vol.16, issue.3, pp.923-941, 2013.
DOI : 10.1002/nml.109

G. Mulgan, Measuring social value, pp.38-43, 2010.

A. Nicholls, We do good things, don't we?': 'Blended Value Accounting, Social Entrepreneurship. Accounting, Organizations and Society, vol.34, pp.6-7, 2009.
DOI : 10.1016/j.aos.2009.04.008

A. Nicholls, The Institutionalization of Social Investment: The Interplay of Investment Logics and Investor Rationalities, Journal of Social Entrepreneurship, vol.34, issue.1, pp.70-100, 2010.
DOI : 10.1007/BF01115419

A. C. Pache and F. Santos, Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics, Academy of Management Journal, vol.56, issue.4, pp.972-1001, 2013.
DOI : 10.5465/amj.2011.0405

P. W. Ryan and I. Lyne, Social enterprise and the measurement of social value: methodological issues with the calculation and application of the social return on investment, Education, Knowledge and Economy, vol.2, issue.3, pp.223-260, 2008.
DOI : 10.1080/17496890802426253

C. Sánchez, Reviewed Work: Value Shift: Why Companies Must Merge Social and Financial Imperatives to Achieve Superior Performance by Lynn Sharp Paine The Academy of Management Executive, pp.142-144, 1993.

L. San-jose, J. L. Retolaza, and J. Gutierrez, Are Ethical Banks Different? A Comparative Analysis Using the Radical Affinity Index, Journal of Business Ethics, vol.6, issue.2, pp.151-173, 2011.
DOI : 10.1002/nvsm.142

J. D. Thompson, Organizations in action: Social science bases of administrative theory. Transaction publishers, 1967.

K. J. Watson and T. Whitley, Applying Social Return on Investment (SROI) to the built environment, Building Research & Information, vol.2, issue.1, pp.875-891, 2017.
DOI : 10.1016/j.jtrangeo.2008.10.006

F. Wilson and J. E. Post, Business models for people, planet (& profits): exploring the phenomena of social business, a market-based approach to social value creation, Small Business Economics, vol.48, issue.8, pp.40-715, 2013.
DOI : 10.9774/GLEAF.3062.2002.su.00011

M. Wronka, Analyzing the success of social enterprises?critical success factors perspective, Active citizenship by knowledge management & innovation. Proceedings of the management, knowledge and learning international conference, 2013.

S. Zahra, E. Gedajlovic, D. Neubaum, and J. Schulman, A typology of social entrepreneurs: Motives, search processes and ethical challenges, Journal of Business Venturing, vol.24, issue.5, pp.519-532, 2009.
DOI : 10.1016/j.jbusvent.2008.04.007