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Social entrepreneurs often struggle to overcome obstacles in their way and sustain their social enterprises. We hope this guide will help them to increase the positive social impact they make and to create more social value for the people whose live they are changing. The key to this approach is ‘Impact Thinking’ and at its heart this means involving and being accountable to stakeholders, primarily those that the social enterprise aims to support. This guide does not tell you how to produce an impact report. It is about collecting data from stakeholders to improve the design of products or services aimed at addressing a particular social issue.