一种更具社会环境响应能力的公司组织方式?丹麦社会企业法案例研究

J. S. Liptrap
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引用次数: 1

摘要

摘要517有人声称,社会企业有能力抵消商业对环境、不平等和社会凝聚力的负面影响。然而,这种说法在很大程度上仍然没有经过检验——评论员并没有试图将社会企业法背景下的见解实际应用于更广泛的公司治理领域的辩论。造成这种不一致的一个主要原因是,从欧洲的角度来看,缺乏旨在分析社会企业法模型的学术。这是有问题的,因为没有一个既定的工作体系可以供评论员借鉴。反过来,在更主流的企业可持续性话语中有效利用社会企业法的范围受到了阻碍。本文为文献提供了丹麦社会企业法的分析模型。希望这一案例研究将鼓励和装备评论者不仅声称社会企业法在渐进的公司改革辩论中具有适用性,而且还直接表明这可能是如何以及在哪里实现的。
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A More Socio-Environmentally Responsive Way to Organise the Firm? A Case Study on Danish Social Enterprise Law
Abstract 517 It has been claimed that social enterprises have the capacity to counteract the negative impact that business has had on the environment, inequality and social cohesion. Yet, such claims remain largely untested – commentators have not attempted to actually apply insights from the social enterprise law context to debates within the wider field of corporate governance. A primary reason for this inconsistency is that, from a European perspective, there is a dearth of scholarship that aims to analytically model social enterprise law. This is problematic because there is not an established body of work from which commentators can draw. In turn, the scope for effectively leveraging social enterprise law within more mainstream corporate sustainability discourses is hindered. This article contributes an analytical model of Danish social enterprise law to the literature. The hope is that this case study will encourage, and equip, commentators to not only claim that social enterprise law has applicability in progressive corporate reform debates, but to also show directly how, and where, this might be so.
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来源期刊
CiteScore
1.00
自引率
16.70%
发文量
13
期刊介绍: In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.
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