“…In our findings, eleven themes have been discussed: Development, Tax Policy, Sustainability, Legal Framework, Public Policy, Financing, Social Enterprise Ecosystem, Typology, Market-oriented, Ideology, and Business Model. As presented in most previous studies commonly focused on development (Doherty & Kittipanya-ngam 2021;García-Jurado et al, 2021;Popkova & Sergi 2019), SEs sustainability (Ketprapakorn & Kantabutra 2019;Mahfuz Ashraf et al, 2019;Samsuddin et al, 2021), and legal framework (Kadir et al, 2019;Nizam et al, 2017;Ye 2021). Two studies concentrated on tax policies in SEs (Killian & O'Regan 2019;Radzi et al, 2021), two papers focused on public policy Choi & Park 2020), and two other studies were conducted from the financing perspective (Akbulaev et al, 2019;Subačienė et al, 2019).…”