Social enterprises and commercial companies : converging or diverging realities?

Deolinda Meira

Politécnico do Instituto Superior de Contabilidade e Administração do Porto

Maria Elisabete Ramo

Universidade de Coimbra

This paper discusses the relationship between commercial companies and social enterprises. First, this
article identifies and analyses the initiatives taken by the European Union institutions in the field of social
enterprises; secondly, it discusses legislative solutions adopted by several Member States; and, finally, it
reflects on the Portuguese legal system. Although the European Union has several initiatives aimed at social
enterprises, this is a non-harmonized matter. In this context, a number of Member States incorporated specific legislation on social enterprises into their legal systems, but the models of legislation differ, as well as the legal regulation adopted. From the various initiatives of the European Union on social enterprises, it is possible to draw three conclusions: companies can, if certain requirements are met, be considered as social enterprises; the Portuguese legal system does not, expressly and generically, regulate social enterprises; and the creation of hybrid figures designed to accommodate the specific characteristics of social enterprises depends on the Portuguese legislator intervention.

Keywords: social enterprise, Lei de Bases portuguesa, social economy, commercial companies
Published
04/05/2019
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How to Cite

Meira, D., & Ramo, M. E. (2019). Social enterprises and commercial companies: converging or diverging realities?. Cooperativismo & Desarrollo, 27(114), 1-33. https://doi.org/10.16925/2382-4220.2019.01.04
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