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This study aims to analyse the good practices developed by the Spanish Social and Solidarity Network (one of the leading networks in the country) regarding its social balance sheet, created under the perspective of social and solidarity principles. This social balance sheet is implemented by its members for their self-evaluation.

By using a qualitative methodology based on triangulation, which includes a semi-structured interview with the manager of the social audit commission, the main good practices associated with this initiative of social impact measurement are attained. Moreover, two organisations implementing the social balance sheet have been analysed to obtain a complete perspective of the tool and the process developed by the network.

The main findings include: the social balance sheet dimensions are based on the social and solidarity principles, which enable companies to analyse the compliance of their activity with their philosophy; cooperation is crucial for the success of the tool; the efforts made by the network involve a range of different behaviours, all shared and published on social networks and the internet for free to diffuse the good practices of social impact measurement.

This research contributes to the literature on social entrepreneurship and social impact measurement by analysing the good practices regarding a social balance sheet, designed under the social and solidarity philosophy, whose procedure can serve as a reference for any other representative institutions or practitioners. From this view, this initiative can be considered a social innovation itself since it constitutes a step towards transforming society through the quantification of business activity from a more social perspective and through a process of participative governance by all the stakeholders involved.

The purpose of this study was to analyze, through a sequential model, the underlying mechanisms connecting transformational leadership with employee task performance. Specifically, it examined the causal chain of transformational leadership-job characteristics (task variety and task significance)-job engagement-task performance.

The hypotheses were tested on a sample of 320 employees and their supervisors from Spanish young technology and knowledge-intensive small and medium-sized enterprises (SMEs) using structural equations.

The results show that the effect of transformational leadership on task performance (assessed by supervisors) occurs sequentially via task significance and job engagement. Additionally, job engagement mediates the relationship between task variety and task performance.

Findings highlight the relevance for supervisors to employ a transformational leadership style that leads employees directly and indirectly, through task significance, to be more engaged and achieve higher task performance. They also emphasize the importance of proper job design that allows employees to be fully invested in their job performance.

Despite the importance of leadership and employee performance for the survival and growth of these firms, the study of these relationships is largely unexplored. This study proposes and tests a serial model in which supervisor transformational leadership is linked to employee task performance through two sequential mediators: job characteristics (task variety and task significance) and job engagement.