ABSTRACT
The purpose of the conceptual chapter is to characterize the concept of negative social impact from the perspective of social irresponsibility and to identify the challenges and preliminary selected methodological assumptions for measuring the negative social impact of a small enterprise. The chapter presents results from the narrative literature review, as well as findings and conclusions from empirical research. Both quantitative (diagnostic survey) and qualitative research (interviews) were conducted on a purposive sample of 78 small Polish enterprises. The research cautiously concludes that there is specificity in measuring the negative social impact of a small enterprise, requiring appropriate methodological preparation from researchers and managers. The conceptual nature of the chapter assumes the universality of considerations.
