Theoretical Foundations for Impact Measurement in Territorial Digital Edutainment: An Integrated Framework for Benefit Corporations in Food Cultural Heritage Valorisation

Purpose: This paper develops a theoretically grounded framework addressing the gap at the intersection of benefit corporation governance, edutainment theory, and social impact measurement, examining how territorial digital edutainment can be conceptualized as a distinctive business model requiring systematic impact assessment. Methodology: Adopting a deductive approach, this conceptual study synthesizes literature from stakeholder theory, experiential learning, cultural heritage economics, and impact measurement scholarship, deriving theoretical propositions and logical connections between constructs. Findings: The paper proposes an integrated framework combining Theory of Change causal logic with Social Return on Investment valuation, addressing limitations of each approach when applied independently to multidimensional heritage valorisation contexts. Originality: This work uniquely integrates stakeholder governance, experiential learning, heritage economics, multi- capital frameworks, and impact measurement scholarship, providing theoretical foundations for benefit corporations operating in food cultural heritage valorisation. Managerial implications: The framework offers benefit corporation managers tools for impact measurement and stakeholder communication. For policymakers, it demonstrates how regulatory support for benefit corporations can catalyse heritage preservation through procurement preferences and fiscal incentives. Research limitations: As a conceptual study, causal assumptions remain empirically untested. SROI valuations involve subjectivity, and standard timeframes poorly capture intergenerational heritage value. Longitudinal empirical validation across diverse contexts is required.