Regular companies have an obligation to deposit their annual accounts with the chamber of commerce, but social enterprises tend to go above and beyond because their focus is not on economic gain, but on socio-economic gain.
There is no legal obligation to do anything special when you call yourself a social enterprise, that I know of. But using the description for bragging rights does put your company under increased scrutiny from the community and from researchers.
All kinds of modeling methods have been invented to make social-economic impact part of the businessmodel. Some of those methods are even similar to Alex Osterwalder’s widely used Business Model Canvas.
Some social enterpreneurs also make use of specific constructions using certain legal forms to prevent shareholders from steering the company away from its original goal. For example: some will opt to make a “stichting” (foundation) the majority shareholder of the main company. The stichting having auditing and course correction as their main purpose.
If you would like to know more about social enterprises, the dutch chamber of commerce has published a great article (in english) on the subject.
