我大概就分了概念、发展过程、分类、资格认定、税收优惠政策、管理办法和存在的不足这几个方面 Triple bottom line –economic, social and environmental benefits
A social enterprise is an organization that applies commercial strategies to maximize improvements in human and environmental well-being, rather than maximising profits for external shareholders. The idea of social enterprise has a long history around the world, though under different names and with different tendencies. Whilst many social enterprises will today accept finance and other forms of support from the state, they are essentially enterprises that seek independence from both the state and private capital through strategies that create a social economy. A useful perspective, created by social enterprise consultants across four continents after a review by Social Enterprise Europe, highlights three factors which frame the business philosophy of a social enterprise: 1) The extent to which it engages in ethical review of the goods and services it produces, and its production processes; 2) The extent to which it defines its social purpose(s), and evidences its social impact; 3) The extent to which it democratises ownership, management and governance by passing control of its human, social and financial capital to its primary stakeholders (producers, employees, customers, service users). The Social Enterprise Mark: http://www.socialenterprisemark.org.uk/ In 2012 Social Enterprise UK had a 'Not In Our Name' campaign against Salesforce.com, a global software and CRM company, that had begun using the term 'social enterprise' to describe its products and had applied for 'social enterprise' trademarks in the EU, America, Australia and Jamaica. The campaign was supported by similar organisations in America (the Social Enterprise Alliance), Canada, South Africa and Australia. An open letter was sent to the CEO and Chairman of Salesforce.com Inc., signed by people and organizations from across the world, including Professor Muhammad Yunus, founder of the Grameen Bank and Nobel Peace Prize Laureate, and Richard Wilkinson and Kate Pickett, co-authors of The Spirit Level, which asked that Salesforce.com Inc stop using the term ‘social enterprise’. Salesforce said they would withdraw applications to trademark the term ‘social enterprise’, and remove any references to ‘social enterprise’ in its marketing materials in the future.
http://www.socialtraders.com.au/finding-australias-social-enterprise-sector-fases Social enterprises are organisations that:
1. Are led by an economic, social, cultural, or environmental mission consistent with a public or community benefit; 2. Trade to fulfil their mission;
3. Derive a substantial portion of their income from trade; and 4. Reinvest the majority of their profit/surplus in the fulfilment of their mission. The United States
The Social Enterprise Alliance (SEA) of the United States defines a “social enterprise” as “an organization or venture that advances its primary social or environmental mission using business methods.” In the U.S, two distinct characteristics differentiate social enterprises from other types of businesses, nonprofits, and government agencies: 1. Social enterprises directly address social needs through their products and services or through the numbers of disadvantaged people they employ. This distinguishes them from “socially responsible businesses,” which create positive social change indirectly through the practice of corporate social responsibility (e.g., creating and implementing a philanthropic foundation; paying equitable wages to their employees; using environmentally friendly raw materials; providing volunteers to help with community projects). 2. Social enterprises use earned revenue strategies to pursue a double or triple bottom line, either alone (as a social sector business, in either the private or the nonprofit sector) or as a significant part of a nonprofit’s...
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