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The International Handbook of Social Enterprise Law : Benefit Corporations and Other Purpose-Driven Companies.

Bibliographic Details
Main Author: Peter, Henry.
Other Authors: Vargas Vasserot, Carlos., Alcalde Silva, Jaime.
Format: eBook
Language:English
Published: Cham : Springer International Publishing AG, 2022.
Edition:1st ed.
Subjects:
Electronic books.
Online Access:Click to View
Table of Contents:
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 1.1 Corporations as Quasi-Public Entities: From Rome to the Early Modern Period.

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