A Cross-Country Study of Social Enterprise Policy

Chih-Wei Liao¹, Shih-Kuan Chiu², Kuang-Wen Wu² 
(1. Ph.D. Program of Business, Feng Chia University, Taiwan;
2. Department of International Business, Feng Chia University, Taiwan)

Abstract: This study investigated the developing model of social enterprises, and provided suggestions on the policies of these enterprises’ sustainable development appropriate based on the comparisons about the policies and regulations related to social enterprises of the U.S., the U.K. and Taiwan. The study adopted “document analysis” and “comparative research” to summarize and analyze the policies and regulations about social enterprises issued by the U.S., the U.K., and Taiwan in order to understand the promotion and influences of related policies and regulations on the social enterprises. Findings included the following: (1) unique operational mode was the key factor of earning profits of social enterprises; (2) the taxation issue of undistributed earnings should be examined in order to assist them to accumulate their own funds; (3) social enterprises need appropriate financial service system to obtain operation funds. The study would assist the owners of social enterprises to plan and bring up operation models suitable for the market, and finally to assist them to promote their competences of sustainable operation.

Key words: social enterprise; NPO social enterprise; corporate social responsibility; policy analysis

         JEL codes: O, K, Z