Improving the Legal Environment for Social Entrepreneurship in Europe

7 Pages Posted: 25 Apr 2014 Last revised: 2 Jul 2014

See all articles by Tineke Lambooy

Tineke Lambooy

Utrecht University School of Law

Aikaterini Argyrou

Utrecht University, School of Law, Students; Nyenrode Business University

Date Written: April 24, 2014

Abstract

Recently, ‘social entrepreneurship’ has been growing rapidly. Social enterprises devote their activities to achieving objectives directed at benefiting the community, improving human well-being and preserving the environment.

One of the enabling factors for social entrepreneurship is the presence of a supportive legal and tax environment. In the light of the definition communicated by the European Commission concerning social entrepreneurship, this article discusses three corporate structures which were introduced to support social enterprises in Belgium, the UK and Greece. Drawing on inspiration from these national corporate laws, this article reflects on their innovative approaches regarding corporate purpose, corporate governance and accountability applicable to social enterprises.

Keywords: social enterprises; social entrepreneurship; corporate legal structures; non-profit; sustainable development

Suggested Citation

Lambooy, Tineke and Argyrou, Aikaterini, Improving the Legal Environment for Social Entrepreneurship in Europe (April 24, 2014). European Company Law Volume 11 Issue 2; University of Oslo Faculty of Law Research Paper No. 2014-03. Available at SSRN: https://ssrn.com/abstract=2428706

Tineke Lambooy (Contact Author)

Utrecht University School of Law ( email )

3508 TC Utrecht
Utrecht
Netherlands

Aikaterini Argyrou

Utrecht University, School of Law, Students ( email )

Utrecht
Netherlands

Nyenrode Business University ( email )

Straatweg 25
P.O. Box 130
Breukelen, 3620 AC
Netherlands

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