Faced with provocation emerged from sustainable development, several states, and in specific organizations and other related social performers, are asking their tasks and desire to take dynamic perspective to social accountability. In doing this, they are faced with sustainable development challenges. Entrepreneurship constitutes the business efforts of an individual or group for earning profit and ensuring economic empowerment, while social entrepreneurship involves the business activities with an embedded social purpose focused on sustainability rather than immediate outcomes. Entrepreneurship is an important factor of economy. The development of social entrepreneurship needs a structural adjustment in the society. The principal paper aim is to investigate the social entrepreneurship role in improving sustainable development. Also, the paper will examine social entrepreneurship as an effective tool in resolving social problems, noting that social entrepreneurship analysis can provide a response to sustainable development challenges. The research focuses on addressing the current state of social entrepreneurship, entrepreneurship indicators, pillars of entrepreneurship development, business environment and entrepreneurial opportunity and signifying the practicality of dissimilar business models developed in social entrepreneurship. Surveys were conducted on fifty different organizations (banks and audit companies) to collect data. Also, SPSS system was used to analyze the data gathered, to study the relationship between sustainable development and social entrepreneurship. Evidence suggests that social entrepreneurship can play a significant role for poverty reduction, ensuring employment, economic prosperity, environmental justice, pollution free ecology, good governance, reduction of terrorism, guarantee of peace, corruption control etc., thus offering opportunities to fulfill sustainable development goals in Lebanon. We can conclude that social business models develop a basic spread that grant social entrepreneurs to participate actively to sustainable development.

Integrated thinking is the dynamic reflection of the relationships between the organization different operating and functional units and the capitals used as defined by the IIRC. The integrated decision making and actions that take short medium and long term value creation can be attained by adopting integrated thinking. Managers and employees must, however, be aware of a matrix of considerations that combines each of the six capitals (i.e. financial, manufactured, intellectual, human, social and natural) with each functional unit in an organization. Integrated reporting applies principles and concepts that emphasizes on having the reporting process more cohesive, efficient and adopting' integrated thinking'. It improves the quality of the information available to financial capital providers so that the allocation of capital is more efficient and productive. Previous researchers studied integrated reporting and its importance on the welfare of the organization; however, none of the studies investigated practically the effect of integrated reporting on business profitability and sustainability. The aim of this paper is to investigate the variable affecting the adoption of integrated reporting in Lebanon. The researcher will conduct a questionnaire in order to support the paper objectives. The sample will consist of banks, audit firms and multinational companies. A Regression analysis was conducted to verify the relation between the dependent variable (Adoption of integrated reporting) and the independent variables (Education, and Occupying a position in the accounting department).Also regression analysis is used in order to study the impact of the expected challenges on the application of integrated reporting. This paper will help in extending the knowledge and the deep understanding of integrated reporting as a crucial basis in organization development and sustainability.