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EN
In the EU, we are now dealing with a new approach to the social economy and institutionalised support for this sector. Social economy is becoming increasingly important in the European economy and plays an important role as a source of employment and a key local actor working for the well-being of local communities, particularly in the area of social inclusion and employment. In this context, the aim of the paper is to analyse the growing importance of the social enterprise sector in the European Union, in the context of a new concept of socio-economic development. The social economy has proven that its capabilities make for an effective contribution to solving new social problems, and at the same time, has strengthened its position in the traditional sectors of the economy, in particular, with regards to the negative effects of the economic crisis of recent years.
EN
Research background: NGOs face an increasing expectation to be more business-like. They are becoming involved in selling services by performing a commercial activity, which, in turn, is a basic condition for creating social enterprises. The changes related to this approach are an essential condition for their survival and a significant reason for developing their new form as social enterprises. On the other hand, there is no lack of critical opinions related primarily to mission volatility. Currently, a discussion is taking place in the literature on factors that may affect NGOs' marketization; these, however, have not been empirically verified yet. The identified research gap constituted a major challenge for the author. Purpose of the article: The purpose of this paper is to verify whether conducting a business activity influences the entrepreneurial way of NGOs' operation, and to indicate the factors that have a significant impact on their marketization. Methods: On the basis of a representative national survey of 3,800 NGOs, including 412 social enterprises in Poland. a one-factor analysis of variance (ANOVA) and a stepwise backward regression analysis were carried out. Findings & Value added: The analysis of the results confirms that there are significant differences between NGOs operating as social enterprises and NGOs not performing a business activity. In contrast with the existing literature, this study indicates that social enterprises have less diversified revenue sources and use a more or less democratic governance model. Moreover, Polish social enterprises less frequently adjust their policy direction to donors' interests. The factors significantly affecting NGOs' marketization include action strategies for several years, activity in favor of external benefit takers, close business cooperation, lack of permanent financing sources, and regular activity combined with flexible working time.
EN
This article is an attempt of understanding relations between financing a social cooperative from public funds and the dynamic of its growth in Lower Silesia. In the period 2006-2012 there was consistent but irregular development of this form of enterprise. A lot of privileges connected with running a social cooperative are the encouragement of taking the risk of its establishment. Social character of social cooperatives is normative development of a social enterprise concept. There is no doubt that this concept though normatively right, is not fully consistent with contemporary competition. In this paper there is a thesis that the dynamics of development of social comperative in majority depends on additional founds assigned to activate entities that can be potential founders. This work uses authors’ research and analysis of projects financed from structural funds.
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EN
The aim of this paper is identification of the activities supporting the implementation of a sustainable work concept both in firms and social enterprises operating in Poland. The paper focuses on activities with regards to the quality of the job and work environment, improving employee health, safety and well-being, introducing flexible hours, developing employee skills and reconciling working and non-working life. Moreover, the paper is an attempt to identify the components of an organization’s philosophy favorable to innovations that mostly support the implementation of the sustainable work concept. The research findings presented in the paper prove that firms are focused mainly on introducing new solutions related to employee health and safety as well as social and living condition improvement. On the other hand, social enterprises are more active in implementing the solutions enabling employee reconciliation between work and personal life. The paper also presents the correlation coefficients between chosen components of an organization’s philosophy favorable to innovations and the need for introducing solutions oriented toward a sustainable work concept. The research findings point out the importance of making innovation management the central element of organizational strategy. The second important component of an organization’s philosophy relates to focusing on positive relations between employees, both at the organizational level and in teams. Additionally, in the case of social enterprises, the paper highlights the importance of involving people undergoing the reintegration process in creating innovations.
XX
This article is an attempt to establish the level of Internet use in a business activity by managers of social cooperatives operating in Lower Silesia. Social cooperatives as a form of social enterprise must maintain a profitable business activity. Only this way they can provide jobs for people facing social exclusion, which is their primary objective. To make this possible it is necessary to take market orientation approach so also compete with other for-profit entrepreneurs. The article discusses the results of authors’ research about on-line business activity of social cooperatives in Lower Silesia and compares them to the results of an analysis carried out for the small and medium enterprises sector. This sector was chosen as a control group because of similarities between it and the social enterprises sector. The conducted analyzes show a lower level of social cooperatives on-line business activity especially among the newly created entities.
Bezpieczny Bank
|
2018
|
vol. 71
|
issue 2
113-125
EN
The fundamental ideas and values of the social economy find their expression in the goals of social enterprises and in the ways of their activity. However, they are not the only determinants of their social activity. Diversified financial resources are also necessary to stimulate the creation and development of these enterprises. The objective of the paper is to indicate to what extent social enterprises in Poland use various sources of funding their activity, compared to chosen European countries and world-wide. The analyses were carried out on the basis of data from international SEFORIS reports, covering 1000 social enterprises in Hungary, Romania, Spain, Portugal, Germany, Sweden, Great Britain, Russia and China and a sample of 412 Polish social enterprises. The findings of analyses indicate that revenues from business activity are significant financial source of social enterprises in many European countries, including Poland. However, they are not the only way to gain capital. Among other forms of capital contribution, subsidies, donations or membership fees can be singled out. The share of social enterprises using those sources significantly varies in individual countries.
EN
Due to the growing interest in the field of social economy and the increasing popularity of social entrepreneurship, these areas of theoretical knowledge and economical practice are constantly a subject of new analyses. The dominant classification of social enterprises is the division into the old and new social economy. These propositions do not cover all existing forms of social enterprises in Poland. The aim of the article is to present an alternative proposal of division in social economy focused on the social functions of its entities – social enterprises. The proposed solution serves to fulfil the dominant discourse of the social economy in new ways of thinking about the reasons and motivations connected with creating social enterprises. The proposed Matrix of social enterprises creates a possibility to describe (and understand better) the manifestations of this social and economic phenomenon. The presented conclusions were considered in the light of Piotr Sztompka’s social capital theory and the theory of social cost.
PL
W artykule przedstawiono istotę przedsiębiorstwa społecznego oraz specyfikę wynikającą z konieczności łączenia społecznej misji oraz celów rynkowych. Następnie, na podstawie literatury, omówiono specyfikę konkurowania przedsiębiorstw społecznych zarówno o dostęp do zasobów, jak i o udział w rynku. Cechy charakterystyczne przedsiębiorstw społecznych każą podejrzewać, że obszary, determinanty i instrumenty ich konkurencyjności posiadają swoją specyfikę, różną od innych podmiotów rynkowych. Na podstawie przeprowadzonych badań jakościowych zidentyfikowano czynniki konkurencyjności charakterystyczne dla przedsiębiorstw społecznych oraz omówiono złożoność i wielkowymiarowość zjawiska konkurencyjności przedsiębiorstw społecznych wynikającą z konieczności pogodzenia oczekiwań różnych grup interesariuszy. Końcowa część opracowania przedstawia propozycję modelu konkurencyjności przedsiębiorstw społecznych, który może posłużyć jako punkt wyjścia do pogłębionych badań tego zjawiska.
EN
Social enterprises possess specific features due to their social mission and high contextuality. The following paper analyzes the phenomenon of social enterprises’ market competitiveness and their creation of competitive advantage. First, the paper discusses various approaches to social entrepreneurship, followed by a depiction of core differences between traditional and social entrepreneurship. Through a comparative analysis of data gathered in three different social enterprises, the article aims at distinguishing specific features of social enterprises competing for access to resources, instruments of competition and factors of their competitiveness. Findings lead to the identification of profound complexity of this phenomenon, which is associated with the necessity of fulfilling expectations of various groups of stakeholders. In the final part of the paper, a model of social enterprises’ competitive advantage has been proposed as a conceptualization of research findings.
EN
The main goal of this article is to highlight the need for introducing a profit in the system of criteria and evaluation of social enterprises. The direct premise for application of social profit in the performance evaluation and development of social enterprises is the taking up and implementation by those entities that integrate specific tasks in referred area of its activities on both the economic and social fronts. This combination of economic goals with social objectives, taking place, albeit in the conduct of any business, in the case of social enterprises have distinctive content, form and terms of implementation. Placed objective of this paper and its implementation is used in its intention to more fully reflect the scientific visions, missions and social conditions for the effective operation of social enterprises pursuing many different goals. The article is divided into three parts. The first part presents the problems of the mission and objectives and organizational forms of social enterprises. The second part included reflections on the essence of social profit and its role in creating social value system of the company. The third part contains an analysis of forms of commercial and social mission of social enterprises.
EN
Over the last years, the interest for the potential of social economy organisations to support and produce economic and social development has increased substantially. Against the background of this increased interest in the area, the interest for the research of this economic sector having specific characteristics and grouping various organisations under the same identity has also increased. Starting from recent research, the main purpose of this article is to describe the landscape of social economy actors and the key elements in the evolution of the social enterprises in Romania. In the first part, we present structured information about the status quo of social economy entities such as they appear by analyzing the data collected at national level by the National Institute of Statistics and by analyzing the juridical and institutional framework of each type of organization. The analysis mainly focuses on three types of organisations – cooperatives, NGOs with an economic activity and mutual organisations. In the second part, the authors identify and analyze several key policy fields enabling the development of social economy actors. The last part of the review is dedicated to a discussion concerning the development of a specific policy framework to support the social enterprises in Romania.
PL
Artykuł przedstawia możliwości wykorzystania rozwiązań biznesowych w przedsiębiorstwach społecznych. Analiza została ograniczona do zaprezentowania tylko niektórych aspektów adaptacji wiedzy i doświadczeń przedsiębiorstw komercyjnych, zwłaszcza odnoszących się do najważniejszych problemów pojęciowych, strategicznych, modelowych i prawnych przedsiębiorstw społecznych. Opracowanie odnosi się do wymienionych problemów ze szczególnym uwzględnieniem polskich doświadczeń. Zakres dyskursu skupia się szczególnie na możliwościach i ograniczeniach wykorzystania modelu biznesu przedsiębiorstw komercyjnych dla przedsiębiorstw społecznych.
EN
The article is trying to show possibility of using business solutions for social enterprises. The analysis is limited to present certain aspects of the adaptation of knowledge and experience of commercial enterprises in particular regarding the most important problems of conceptual, strategic, and legal model of social enterprises. The paper seeks to address the aforementioned problems with a particular focus on the Polish experience. The scope of discourse focuses particularly on the possibilities and limitations of the business model of commercial enterprises for social enterprises.
PL
W ostatnich dekadach przedsiębiorczość społeczna rozwinęła się w wielowątkowy i interdyscyplinarny obszar badań naukowych, zakorzeniony w teorii przedsiębiorczości. Biorąc pod uwagę, że innowacje stanowią filar działań przedsiębiorczych, badania poświęcone innowacjom w kontekście społecznym wydają się uzasadnione i pożądane z punktu widzenia rozwoju tego młodego obszaru badawczego jakim jest przedsiębiorczość społeczna. Innowacje społeczne wprowadzają nową wartość w rzeczywistość społeczną, przeobrażają ją poprzez nowe kombinacje zasobów. Niniejsze opracowanie oparte jest na pogłębionej analizie literatury i ma na celu poprzez krytykę i syntezę ustalić dlaczego i jak w danych kontekstach społecznych zachodzi zjawisko innowacji społecznych. Opracowanie identyfikuje składowe innowacji społecznych, niezbędne warunki ich kreacji, wdrażania i rozwoju. Podsumowaniem rozważań jest propozycja modelu badawczego innowacji społecznych w ujęciu procesowym. Efekty niniejszego opracowania mogą posłużyć do formułowania hipotez badawczych w obszarze innowacji społecznych, które byłyby punktem wyjścia do badań empirycznych.
EN
In the last two decades, social entrepreneurship (SE) theory has become a broad and multifaceted stream of research. Social entrepreneurs approach social problems through novel ways, introducing innovative solutions that couple social capital and market instruments. Taken that innovation is considered by many the backbone of successful entrepreneurial ventures, the study of innovation in SE context is much needed to understand the distinctive features and origins of SE ventures. Social innovation profoundly changes the routines, resource combinations of the social system in which it occurs. Based on extensive literature review, this article aims to establish if, why and how, in given environmental and market contexts, social innovation occur. The study explores the building blocks and dynamics of social innovation in SE context. It starts with conceptualizations of social problems as sources of any social entrepreneurial venture. It then turns to the identification of necessary components of social innovation. The article presents an integrated process-based view of social innovation and its antecedents. The findings will hopefully lead to stretching the existing theory beyond an often-travelled path and allow the formulation of testable hypotheses.
PL
Rozwój podmiotów ekonomii społecznej (PES) w województwie opolskim związany jest w głównej mierze z rosnącymi regionalnymi potrzebami społecznymi. Ograniczone środki finansowe w sferze polityki społecznej skutkują brakiem skutecznych i efektywnych rozwiązań w obszarze problemów społecznych i ekonomicznych. Celem artykułu jest ukazanie aktualnego stanu rozwoju PES w województwie opolskim w odniesieniu do perspektywy czasowej 2009–2017. Przedstawiono również zmianę danych ilościowych dotyczących podmiotów ekonomii społecznej w województwie opolskim, w celu ukazania znaczenia tego wskaźnika dla działań publicznych ukierunkowanych na rozwój wsparcia instytucjonalno-organizacyjnego ES. W warstwie teoretycznej wykorzystano analizę literatury przedmiotu, która posłużyła do zbadania uwarunkowań organizacyjnych wspomagających wdrażanie warunków sprzyjających rozwojowi PES w województwie opolskim. W warstwie empirycznej wykorzystano metody analizy danych zastanych (ilościowych) jako metodę badawczą, opierającą się na analizie powstawania nowych PES. Dane te posłużą do lepszego zrozumienia warunków sprzyjających i hamujących rozwój PES w regionie opolskim. Autor wskazuje na niepokojącą tendencję w słabnącej dynamice wzrostu nowych PES.
EN
The development of social economy entities (PES) in the Opole Voivodeship is mainly related to growing regional social needs. Limited financial resources in the sphere of social policy result in the lack of effective solutions in the area of social and economic problems. The aim of this article is to present the current state of PES development in the Opolskie Voivodship with respect to the time perspective 2009-2017. The changes in the number of social economy entities in Opolskie voivodship was also presented in order to show the significance of this indicator for public actions aimed at the development of institutional and organizational support. In the theoretical layer, literature analysis was used to examine the organizational conditions supporting the implementation of conditions conducive to the development of PES in the Opolskie Voivodeship. In the empirical layer, research methods of data analysis (quantitative), based on the analysis of the formation of new PES were used. These data will serve to better understand the conditions that favor and inhibit the development of PES in the Opolskie region. The author shows a disturbing tendency in the slowing growth of new PES.
EN
Social entrepreneurship has always been a contested concept, both within the academic discourse and in practice. A lot of scholarly effort has been put into analyzing the different definitions of social entrepreneurship and the negative consequences that the definitional debate has on the opportunity to advance social entrepreneurship as a research field. Very little is known about what the consequences of the multiple meanings of social entrepreneurship are for people working in the sector. This paper advances knowledge on this topic by looking at the social entrepreneurship sector in England and by investigating through qualitative research methods what sector members think about social entrepreneurship and its unclear boundaries. The results show that there are three different conceptions of social entrepreneurship within the sector in England. However, while everyone agrees on the presence of a definitional debate, opinions on what this means for the sector are several. Some members think it is something positive; some others think it is causing different issues, and a third group considers it as irrelevant.
EN
Objectives: This paper explores the contribution of governance to work environment and service quality in Japanese healthcare. Research design: Data for this project was collected by giving questionnaires to the staff at eight cooperative hospitals across Japan in 2016 and compared with similar data from the staff at two public hospitals in Osaka in 2017. The staff sample from these 10 hospitals was a total of 6,859, with a response rate of 72.1%. Findings: Based on the “demand, control, support” model of Karasek & Theorell, we found that more staff control over their daily work life resulted in greater staff satisfaction and promoted better service quality. Governance proved to be an intervening factor of significant importance and this paper considered three differentiated models for governing the provision of healthcare in Japan. They were distinguished in terms of the autonomy given to the staff in their everyday work life as well as patient inclusion in hospital discussions and decision-making. Implications: Greater staff autonomy and more patient inclusion can have a positive effect both on work environment and service quality. Governance models can, therefore, contribute to or detract from goals of achieving greater staff autonomy, better service quality and more patient inclusion. Contribution: This study tapped into Japan’s unique healthcare system, with two user-owned co-operative healthcare providers that manage nearly 200 hospitals with almost 50,000 beds, in order to explore work environment, governance and service quality. Questionnaires given to nearly 7,000 hospital employees allowed us to explore in depth the contribution of governance to work environment and service quality in Japanese healthcare. These results can serve as a best practice for other healthcare providers in Japan and elsewhere.
EN
The aim of the paper has been to investigate how innovation orientation is determined by positive relationships at work (PRW) both in social enterprises and businesses. We used a questionnaire-based Computer Assisted Telephone Interview (CATI) on the sample of 200 Polish business organizations and 140 social economy enterprises.  For the data analyses we applied descriptive statistics, the factor analysis and the hierarchical clustering with Ward’s method. The research proved that teams characterized by positive employee relationships are more innovation-oriented both in business and social enterprises, however, PRW have different attributes in social enterprises than in businesses. The most innovation-oriented teams in social enterprises are rather autocratically governed while in business the innovation-orientation is supported by the small power distance.
PL
Celem pracy jest zbadanie, w jaki sposób innowacyjność zależy od pozytywnych relacji w pracy (PRW) zarówno w przedsiębiorstwach społecznych, jak i biznesie. Badania zostały przeprowadzone na próbie 200 polskich organizacji biznesowych i 140 przedsiębiorstw gospodarki społecznej. Korzystano z wywiadu telefonicznego CATI (ang. Computer Assisted Telephone Interview) na podstawie kwestionariusza badań. Do analizy danych zastosowano statystyki opisowe, analizę czynników i hierarchiczne grupowanie metodą Warda. Badania wykazały, że zespoły charakteryzujące się pozytywnymi relacjami pracowników są bardziej innowacyjne w biznesie i przedsiębiorstwach społecznych, jednakże PRW mają inne cechy w przedsiębiorstwach społecznych niż w przedsiębiorstwach. Najbardziej zorientowane na innowacje zespoły w przedsiębiorstwach społecznych są raczej rządzone autorytatywnie, podczas gdy w biznesie innowacyjność jest wspierana przez niewielki dystans władzy.
PL
Termin „innowacje społeczne”, popularny w ostatnich latach wśród polityków i ekonomistów, niesie ze sobą szereg wyzwań mających charakter teoretyczny i praktyczny. W niniejszym artykule autorki, uznając jego interdyscyplinarny charakter, podjęły się konceptualizacji terminu oraz wskazały na szereg politycznych i praktycznych efektów jego implementacji na obszarze Unii Europejskiej poprzez spisanie katalogu najważniejszych aktów prawnych oraz związanej z nimi ewolucji praktycznych, finansowych narzędzi. Koncept ten – znany, różnorodnie interpretowany i wykorzystywany na gruncie nauk społecznych – współcześnie staje się synonimem pozytywnie ewaluowanej nowatorskości, ukierunkowanej na skutki mikro- i makrospołeczne. Jest odpowiedzią na swoistą zmianę ekonomicznych paradygmatów i ucieleśnieniem idei społecznego współdziałania o charakterze non profit. Jest to szczególnie widoczne na obszarze UE, która – jako międzynarodowa polityczna instytucja – nie tylko przyczyniła się do konceptualizacji tego terminu, ale też do aktywnego jej promowania. Innowacje społeczne to formuła wyraźnie rozwijająca się w aktach prawnych UE i mająca rosnący udział, jeśli chodzi o konkretne, finansowe działania jej instytucji. Kluczową rolę w procesie wytwarzania innowacji społecznych odgrywają przedsiębiorstwa społeczne. Problematyka ekonomii społecznej i przedsiębiorstw społecznych w perspektywie programowej do 2020 roku nabrała zupełnie nowej dynamiki, stwarzając solidne podstawy szans rozwojowych. Innowacje społeczne mają pomóc w radzeniu sobie z wyzwaniami społecznymi i kryzysem, w obliczu których stoi UE.
EN
Social innovation, the term that in recent years was popular among politicians and economists, brings with it a number of challenges of both theoretical and practical nature. In this article, the authors undertook the conceptualization of the term, and pointed to a number of political and practical effects of its implementation in the EU, describing a catalog of the most important legal acts and the related evolution of practical financial tools. This concept is known, variously interpreted, and used on the basis of the social sciences. Nowadays, it is becoming synonymous with the positively perceived innovation, which focuses on the micro- and macro-social effects. It is a response to a specific change in the economic paradigm and the embodiment of the idea of social interaction. This is particularly evident in the EU, which, as an international political institution, contributed not only to the conceptualization of the term, but also to its active promotion. Social innovation is a formula clearly developing in EU legislation and having an increasing role when it comes to specific financial activities of its institutions. Social enterprises play a key role in the process of social innovation. The issue of social economy and social enterprises was given a completely new dynamics, creating a solid foundation of development opportunities in the perspective 2014-2020. Social innovations are intended to help in coping with social challenges and crisis facing the EU.
PL
W artykule jako główny cel wyznaczono przedstawienie istoty przedsiębiorstw społecznych, z uwzględnieniem ich miejsca i znaczenia na rynku pracy. Ukazano także zagadnienie innowacyjności w odniesieniu m.in. do: produktów i ich jakości, czynników produkcji oraz generowania miejsc pracy. Istotę artykułu stanowią rozważania społeczno-ekonomicznych aspektów w kontekście wyznaczonych celów i procesu zarządzania. Dla opracowania artykułu wykorzystano takie metody badawcze, jak: studia literatury przedmiotu, syntezę zebranego materiału oraz wnioskowanie.
EN
In the article presentation nature of social enterprises was set as a main aim. It was considered also their place and meaning on the work market. Also a problem of the innovation was portrayed among other things in taking to: products and their quality, production factors and generating places of employment. Deliberations of socioeconomic aspects of purposes in the context of appointed aims and the process of management constitute the essence of the presentation. For elaboration of article there were used such research methods how: the studies of objective literature, the synthesis of gathered material as well as the inference.
PL
Przedsiębiorstwa społeczne z uwagi na tworzenie ich przez osoby z grup defaworyzowanych wpisują się w innowacyjny sposób rozwiązywania problemów społecznych. Celem opracowania jest identyfikacja i hierarchiczne przedstawienie czynników ryzyka dla działalności przedsiębiorstw społecznych. Do badania wykorzystano kwestionariusz ankiety zawierający 26 czynników ryzyka, skierowany do zarządzających w przedsiębiorstwach społecznych w Polsce (160) i Hiszpanii (158). Uzyskane wyniki badań pozwoliły na interpretację różnic w postrzeganiu ryzyk oraz ich przyczyn, co jest kluczowe w ocenie problemów pojawiających się w otoczeniu organizacji i wpływa na osiąganie pożądanych rezultatów. W okresie dynamicznego, ale też i nieco chaotycznego, rozwoju tematyki przedsiębiorczości społecznej w Polsce zaproponowana perspektywa międzykulturowa sprzyja procesowi dyfuzji wiedzy w konsekwencji analizy kontekstu międzykulturowego
EN
Social enterprises that inter alia address social exclusion are an innovative method of solving numerous social issues. The article aims at identifying the potential risk factors that influence the analysed entities performance. The research has been based on the model of 26 risk factors presented to the managers from Poland (160) and the Basque Country, Spain (158) for the multicultural approach purposes. The analyses have resulted in interpretation of the differences of the risk factors perception and its varied determinants, which is crucial in estimation of the potential obstacles in the organizational environment affecting the social enterprise effectiveness. The international context of the conducted research has elaborated on the risk management aspect throughout valuable knowledge share between the analysed countries, which enriches the dynamic but chaotic social economy development in Poland.
PL
Artykuł podejmuje tematykę efektywności w realizacji celów społecznych i biznesowych w przedsiębiorstwach społecznych. Autorki podkreślają, że kategoria zysku w ekonomii społecznej jest nierozerwalnie powiązana z misją społeczną, a analiza kondycji przedsiębiorstwa społecznego powinna uwzględniać społeczną wartość dodaną. Swoje wnioskowanie autorki opierają na analizie finansowej dwóch spółdzielni socjalnych. Celem artykułu jest wskazanie korzyści społecznych i ekonomicznych wynikających z funkcjonowania spółdzielni socjalnych oraz analiza kondycji i rentowności przedsiębiorstw społecznych na przykładzie analizowanych spółdzielni socjalnych. Wyniki badań dowodzą, że analizowane przedsiębiorstwa społeczne wykazują tendencję do zwiększania swojej wartości ekonomicznej, realizują cele prozatrudnieniowe oraz generują liczne korzyści społeczne.
EN
Article deals with the subject of efficiency in meeting social and business goals in social enterprises. The authors emphasize that the profit in social economy is inextricably linked to the social mission. Due to this fact, the analysis of social enterprise’s condition must include the social added value. The authors’ conclusions are based on the financial analysis of the two social co-operatives. The aim of the article is to point out the social and economic benefits of the functioning of social co-operatives as well as the analysis of the condition and profitability of social enterprises on the example of the analyzed social co-operatives. The results of the research show that the analyzed social enterprises tend to increase their economic value, fulfill their employment objectives and generate numerous social benefits.
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