The relation between partial distribution of earnings and development of social enterprises is a topic that has been debated in a small number of studies over the years. The first aim of this paper is to analyze the potential impact that the partial removal of the non-distribution constraint foreseen by the ltalian thlrd sector reform could generate on the Italian social enterprises, especially in which ways il could affect the choices of the social enterprises on quality or efficiency of their production. The second purpose of the study is monitoring the effects on financial structure, ownership and govemance of social enterprises that will be produce by the partial removing of non distribution constraint. We are going to look at the main economic and financial data of social enterprises before and after the approval of the reform, and qualitatively we are going to analyze their reaction lo the reform. Finally we wish to verify if the social enterprise can became the most important model of no- profit commercial entrepreneurial. Our theory is that the partial removal of the non-distribution constraint might trigger the interest of the investors in social enterprises, and might influences their choices regarding to the financing of contributing to their development, and supporting the growth of the entire third sector.
Development of social enterprise: distribution of profit or non-distribution constraint? / Cosentino, Antonietta; Magistro, Angela; Di Stefano, Cristina. - STAMPA. - (2017), pp. 2054-2059. (Intervento presentato al convegno Global and national business theories and practice: bridging the past with the future tenutosi a Roma nel 13-15 settembre 2017).
Development of social enterprise: distribution of profit or non-distribution constraint?
Antonietta Cosentino
Conceptualization
;Angela MagistroConceptualization
;
2017
Abstract
The relation between partial distribution of earnings and development of social enterprises is a topic that has been debated in a small number of studies over the years. The first aim of this paper is to analyze the potential impact that the partial removal of the non-distribution constraint foreseen by the ltalian thlrd sector reform could generate on the Italian social enterprises, especially in which ways il could affect the choices of the social enterprises on quality or efficiency of their production. The second purpose of the study is monitoring the effects on financial structure, ownership and govemance of social enterprises that will be produce by the partial removing of non distribution constraint. We are going to look at the main economic and financial data of social enterprises before and after the approval of the reform, and qualitatively we are going to analyze their reaction lo the reform. Finally we wish to verify if the social enterprise can became the most important model of no- profit commercial entrepreneurial. Our theory is that the partial removal of the non-distribution constraint might trigger the interest of the investors in social enterprises, and might influences their choices regarding to the financing of contributing to their development, and supporting the growth of the entire third sector.File | Dimensione | Formato | |
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