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|a 9783031142161
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|z 9783031142154
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|a (MiAaPQ)EBC7165525
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|a K7000-7720.22
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|a Peter, Henry.
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|a The International Handbook of Social Enterprise Law :
|b Benefit Corporations and Other Purpose-Driven Companies.
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|a 1st ed.
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|a Cham :
|b Springer International Publishing AG,
|c 2022.
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|c ©2023.
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|a 1 online resource (949 pages)
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|a text
|b txt
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|a Intro -- Foreword -- Contents -- Editors and Contributors -- Introduction -- Part I: The Social Enterprise Movement -- The Social Enterprise Movement and the Birth of Hybrid Organisational Forms as Policy Response to the Growing Demand for Firm ... -- 1 Introduction: Definition of Social Enterprise -- 2 The Evolution of Social Enterprise Hybrid Legal Forms: A Comparative Law Perspective -- 3 Philanthropic Purposes and For-profit Corporation -- 4 Social Enterprise as a Bottom-Up Process -- 5 New Challenges for the Social Enterprise -- References -- Social Enterprises in the European Union: Gradual Recognition of Their Importance and Models of Legal Regulation -- 1 The Doctrinal Concept of Social Enterprise in Europe -- 2 Promotion and Recognition of Social Enterprise by the European Union: From the SBI Initiative to the New Action Plan for the... -- 3 Models of Legal Regulation of Social Enterprises in Europe -- 3.1 Regulating Social Enterprises as Social Cooperatives -- 3.2 Regulation of Social Enterprises by a Special Law -- 3.3 Regulation of Social Enterprises Within a Social and Solidarity Economy Law -- 3.4 Summary Table of the Analysis of European Legal Systems -- References -- The Governance Patterns of Social Enterprises -- 1 Introduction -- 2 Governance Dimension in SEs: Theoretical Background -- 2.1 Evolution of the Concept of Governance -- 2.2 Social Enterprise Governance Theories -- 2.3 CSR Paradigm and Theoretical Implications for SE Governance -- 2.4 Main Governance Challenges of SEs -- 2.5 Selected Governance Criteria -- 3 Governance Dimension in SEs: Legal Comparative Implementation -- 3.1 Autonomy -- 3.2 Representation at Governing Body Level vs. Disclosure -- 3.2.1 L3C -- 3.2.2 US Benefit Corporation -- 3.2.3 UK CIC -- 3.2.4 Italian A-Cooperative -- 3.2.5 UK CBS -- 3.2.6 French SCIC -- 3.3 Membership and Voting Rights.
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|a 3.3.1 L3C -- 3.3.2 US Benefit Corporation -- 3.3.3 UK CIC -- 3.3.4 UK CBS -- 3.3.5 French SCIC -- 3.3.6 Italian A-Cooperative -- 3.4 Distribution Constraints -- 3.4.1 L3C -- 3.4.2 US Benefit Corporation -- 3.4.3 UK CIC -- 3.4.4 UK CBS -- 3.4.5 French SCIC -- 3.4.6 Italian A-Cooperative -- 4 Key Comments from the Legal Comparison -- 5 Possible Options for SE Governance Patterns -- 6 Conclusion -- Materials -- References -- Social Enterprises and Tax: Living Apart Together? -- 1 Introduction -- 2 The Public Finance Concept of Tax Incentives -- 3 State Aid Constraints in the EU -- 4 Taxation of Profits of Social Enterprises -- 4.1 Tax Exemptions for Charities May Apply to Certain Social Enterprises -- 4.2 Legal Forms Required for Charities May Not Meet the Needs of Social Enterprises -- 4.3 Specific Legal Forms for Social Enterprises Often Not Eligible for Tax Benefits -- 4.4 Specific Tax Benefits for Social Enterprises -- 4.5 Other Tax Benefits -- 5 Taxation and Funding of Social Enterprises -- 5.1 Donations -- 5.1.1 Charities Not Always Allowed to Donate to Social Enterprises -- 5.2 Tax Assignation Systems -- 5.3 Investments and Loans -- 5.3.1 UK Social Investment Tax Relief -- Limited Use of SITR -- 5.3.2 Charities Not Always Allowed to Invest in Social Enterprises -- 5.3.3 Programme-Related Investments -- 6 Value-Added Tax Concerns of Social Enterprises -- 6.1 VAT Exemptions -- 6.2 The Problem of Irrecoverable Input VAT -- 6.3 Reduced VAT Rates -- 6.4 Alternatives -- 7 Conclusion -- References -- Corporate Purpose: How the Board of Directors Can Achieve an Inclusive Corporate Governance Regime -- 1 Challenging Times for Corporations and Capitalism -- 2 Whose Interests Shall Prevail in a Corporation? A Never-Ending Debate -- 2.1 Origins and Evolution -- 2.2 Recent Developments.
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|a 3 Criticism of Shareholder Wealth Maximization and Stakeholder Governance -- 3.1 Shareholder Wealth Maximization Model -- 3.2 Stakeholder Governance Model -- 4 Profit and Shareholders vs. Stakeholders: A False Debate? -- 5 The ``New ́́Corporate Purpose Theory -- 5.1 Notion -- 5.1.1 Distinctions from Other Notions and Concepts -- 5.1.2 Definition(s) -- 5.1.3 Examples of Purpose Statements -- 5.1.4 Selected Criteria -- 5.2 Identification, Expression, and Implementation of the Corporate Purpose by the Board of Directors -- 5.2.1 Identification and Expression -- 5.2.2 Concretization and Implementation of Corporate Purpose -- 5.2.3 Accountability, Compliance Duties, and Disclosure -- 5.3 Partnership with Shareholders -- 6 Conclusions -- References -- Social Enterprises: Conceptual Debates and Approaches -- 1 Introduction -- 2 Concept of Social Enterprises: Debates and Approaches -- 3 Social Enterprise Models: Main Characteristics -- 4 Evolution and Trends -- 4.1 Context -- 4.2 Evolution -- 4.3 Trends -- 5 Conclusions -- References -- Models and Trends of Social Enterprise Regulation in the European Union -- 1 Introduction -- 2 The Essential Role of Social Enterprise Law -- 3 Models and Trends of National Social Enterprise Legislation in the EU -- 3.1 Social Enterprise as a Legal Form of Incorporation -- 3.1.1 Social Enterprise in the Cooperative Form -- 3.1.2 Social Enterprise in the Company Form -- 3.2 Social Enterprise as a Legal Qualification -- 4 Concluding Remarks -- References -- Social Enterprises in the Social Cooperative Form -- 1 Introduction -- 2 Regulatory Models in Comparative Law -- 3 General Interest Mission -- 4 Economic Regime -- 5 Multi-Stakeholder Membership Structure -- 6 Conclusions -- References -- How Social Entrepreneurs Create Systemic Change -- 1 Introduction -- 2 Meaning and Scope of Systemic Change -- 2.1 Cognitive Shift.
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|a 2.2 Embeddedness -- 2.3 Replicability -- 3 Mechanisms to Achieve Systemic Change -- 3.1 Illegitimacy -- 3.2 Learning from Failure -- 3.3 Know-How -- 3.4 Adaptability -- 4 Conclusions -- 5 Implications and Recommendations -- References -- Part II: Benefit Corporations and B Corp Certification -- Benefit Corporations: Trends and Perspectives -- 1 Looking Back to Move Forward -- 2 Techniques and Possible Reasons for an Explicit Recognition of Benefit Corporations -- 3 Corporations Between Doing Well and Doing Good: The State-of-the-Art of the International Debate -- 4 The Problems of the Introduction of an Ad Hoc Regulation for Benefit Corporation -- 5 The Challenges of the Regulatory Framework -- 6 Preliminary and Tentative Conclusions -- References -- Behavioral Perspectives on B Corps -- 1 Context -- 2 Governance -- 2.1 Ethics, Transparency, and Trust -- 2.2 Implications of Entrepreneurs ́Value Structures -- 3 Workers -- 3.1 Working with Purpose, CSR, and Employee Performance -- 3.2 Social Inclusion and Well-Being at Work -- 3.3 Future Research -- 4 Customers and Consumers -- 4.1 The Consumer Landscape -- 4.2 Consumer Motivations Behind B Corp Purchases -- 4.3 Moral Licensing -- 4.4 Inspiring Consumer Change -- 4.4.1 Sustainable Mindsets: Degrowth Thinking -- 4.4.2 Capitalizing on Decision-Making Research: MINDSPACE and SHIFT -- Social Influence (Messenger and Norms) and the Individual Self (Ego) -- Feelings and Cognition (Affect) -- Commitments and Habit Formation -- Decision Fatigue, Priming, and Salience -- 4.5 Exploring Public Awareness and Perceptions of B Corps -- 4.5.1 Materials and Methods -- 4.5.2 Results and Discussion -- Public Awareness -- Perceptions of Societal Benefit, Trustworthiness, and Greenwashing -- Important Factors Consumers Consider When Purchasing from B Corps -- Qualitative Responses.
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|a 4.6 Methodological Note and Future Research -- 5 Community -- 5.1 Civic Engagement Through Social Media -- 5.2 Civic Engagement Through Corporate Volunteering and Charity -- 5.3 Beyond Immediate Impact -- 6 Conclusion -- References -- B Lab and the Process of Certificating B Corps -- 1 Introduction -- 2 Origin, Structure, and Development of the Certificated B Corp Movement -- 2.1 B Lab and the International Expansion of the B Corp Movement -- 3 B Impact Assessment -- 3.1 B Impact Assessment -- 3.1.1 Governance -- 3.1.2 Workers -- 3.1.3 Community -- 3.1.4 Environment -- 3.1.5 Customers -- 3.2 Validation of the B Impact Report and Call for Review -- 4 Formalization of the Certification Agreement, Declaration of Interdependence, and Payment of Fees -- 4.1 Agreement for Certificated B Corps -- 4.1.1 Bylawś Modification -- 4.2 Declaration of Interdependence -- 4.3 Jurisdiction and Exclusion of Liability -- 4.4 Fees Payment -- 5 Conclusions -- References -- Introduction to the Law of Benefit Corporations and Other Public Purpose-Driven Companies -- 1 International Developments of Corporate Social Responsibility: New Forms and New Legal Requirements -- 1.1 A First Approach from the Common Law -- 1.2 The Phenomenon from the Traditional Continental European Company Law -- 1.3 The Evolution of Large Companies Toward the Obligation to Disclose Their Non-Financial Activities -- 2 Environmental, Social, and Business Governance (``ESG)́́ Objectives Within the Sustainable Development Goals (``SDGs)́́ as a... -- 2.1 The Voluntary Acceptance of Corporate Social Responsibility Through Ethical Codes and Self-Regulation -- 2.2 Adoption of Public Purpose-Driven Companies -- 3 Conclusions -- References -- Benefit Corporations and the Common Law Tradition -- 1 History of the Corporate Form in the Common Law Tradition.
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|a 1.1 Corporations as Quasi-Public Entities: From Rome to the Early Modern Period.
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|a Description based on publisher supplied metadata and other sources.
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|a Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
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|a Electronic books.
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|a Vargas Vasserot, Carlos.
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|a Alcalde Silva, Jaime.
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|i Print version:
|a Peter, Henry
|t The International Handbook of Social Enterprise Law
|d Cham : Springer International Publishing AG,c2022
|z 9783031142154
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| 797 |
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|a ProQuest (Firm)
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| 856 |
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|u https://ebookcentral.proquest.com/lib/matrademy/detail.action?docID=7165525
|z Click to View
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