Article 10
1.
Managers of a qualifying social entrepreneurship fund shall employ for each qualifying social entrepreneurship fund that they manage, procedures to measure the extent to which the qualifying portfolio undertakings, in which the qualifying social entrepreneurship fund invests, achieve the positive social impact to which they are committed. The managers shall ensure that these procedures are clear and transparent and include indicators that may, depending on the social objective and nature of the qualifying portfolio undertaking, include one or more of the following subjects:
(a)
employment and labour markets;
(b)
standards and rights related to job quality;
(c)
social inclusion and protection of particular groups;
(d)
equal treatment, equal opportunities and non-discrimination;
(e)
public health and safety;
(f)
access to and effects on social protection and on health and educational systems.
2.
The Commission shall be empowered to adopt delegated acts in accordance with Article 26 specifying the details of the procedures referred to in paragraph 1 of this Article, in relation to different qualifying portfolio undertakings.