Abstract
AbstractThis study analyzed six legal forms of social enterprises (SEs) across four countries in terms of governance features to clarify trends to be highlighted. The research covered the topics of autonomy, representation/inclusion of stakeholders at the governing body level, membership and voting rights (not necessarily based on capital), and distribution constraints. The study presents two proposals to reconcile the US and European approaches to the governance of SEs: either define the governance patterns to be met to qualify as an SE and obtain any related advantages (under tax, public procurement, or any other law) or refute any organizational definition and treat the governing dimension of SEs as a supportive pillar of the social and economic dimensions instead of a stand-alone pillar.
Funder
The Geneva Centre for Philanthropy of the University of Geneva
Publisher
Springer International Publishing
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