The article "Understanding Social Enterprise: Theory and Practice" explores different perspectives on social enterprise, including its development, definitions, and global impact. It discusses the importance of values, ethics, and sustainability in social enterprises, as well as the role of leadership and strategic management. The research highlights the diverse income streams and investment activities of social enterprises, along with the methods used to measure their outcomes and impacts. Overall, the article provides a comprehensive overview of social enterprise practices and their potential implications for the future.