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Social entrepreneurs in both the developed and the developing countries have established social enterprises with the intent of solving social problems leveraging social innovations that create sustainable social impact goals. The research gap that calls for this research is the question: ‘Are social problems, social objectives, social activities, social outputs, social outcomes and social impact goals of social enterprises the same in the developed and the developing countries?’ Against the above backdrop, this chapter presents a comparative discourse of cases of social enterprises in the developed and developing countries using the Theory of Change framework to provide answers to the above research question. The chapter adopts a qualitative research method to generate rich findings from diverse cases, reports, articles, and other secondary sources from the developed and developing economies. To ensure academic rigour and objectivity, a sample of 50 scholarly works on social enterprises were reviewed, which produced in-depth insights on the subject. Additionally, 16 cases on social enterprises from the developed and developing countries were purposively selected and meticulously analysed using the content analysis (CA) and the thematic analysis (TA). The first finding revealed that the social enterprises in the developed countries focused on ‘the secondary-level social issues’ such as education, health, environmental issues, psycho-social disabilities, wealth inequality, integration enterprises, work-integration services, financial exclusion, and gender balance. This is the focus of Ashoka, Children Commissioner, Allen Carr Easyway, Angaza Design Inc., Bridge International Academies, and others. The second finding indicated that the social enterprises in the developing countries focused on ‘the primary level social issues’ such as illiteracy, poor school enrollment, unemployment, poverty, social exclusion, gender imbalance, weak healthcare system including hygiene and sanitation. This is the focus of VisionSpring, Danone Clover – Daniladies and Danimama, Unjani Clinic NPC, Indego Africa, and others. The implication of the findings is that irrespective of continental contexts, social enterprises are established to bridge critical social problems, hence their philosophy transcends geographical contexts. The chapter concludes with a summary of insightful information and suggestions, which could trigger more empirical research on the subject.