"This guide is written for social entrepreneurs who want to maximise their positive impact and want a practical approach to help them do that. By impact we mean creating changes in people’s lives. You could be already running a social enterprise or on the way to setting one up."

"It is designed for organisations working with their stakeholders and for those advising or retained as external consultant to organisations. Although organisations will normally have a good understanding of their stakeholders, it is often the case that the organisations do not have an understanding of the relationship between their activities and the outcomes experienced by stakeholders (the theory of change)."