英文摘要 |
Social Enterprise means an organization or venture formed to achieve social goals such as societal or environmental missions by using business methods (usually running for-profit business). The concept of Social Enterprise recently has been hotly debated in practice and academia, and such a concept has motivated a series of legislation in U.S., which creates new statutory forms in response to legal needs of development of Social Enterprise. This Article will study and analyze issues relating to the social enterprise legislation in U.S., including rationales, contents, and potential weaknesses of such legislation. Of all types of new statutory forms, Benefit Corporation is most important, and this form will be the primary target analyzed in this Article. The legislation in U.S. may provide some implications to Taiwan law which does not design special forms for Social Enterprise. Notwithstanding Social Enterprise could alleviate governmental and market failures to some degree, Taiwan currently has no reasons to create new statutory forms like U.S. However, this Article suggests that the U.S. legislation be a good model if certain conditions are met and Taiwan is thinking of introducing Social Enterprise legislation in the future. |