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Social Enterprise is increasingly becoming a pressing area of study in European faculties, and likewise, a broad range of literature has been produced on the various, relating arguments. One of the aspects least focused upon, however, regards the issue of governance; which is a fundamental aspect when defining a type of governing system that could lead to an improvement in the efficiency and effectiveness of social enterprises. The need to combine both social and economic aims in the decision making process also emphasizes the importance of stakeholder participation. Furthermore, seeing as how social enterprises work in an environment of high public involvement, whether it be with public entities or with the community as a whole, issues such as business administration and activity supervision, come to be of high importance. The production of social utility goods and/or services is directed toward a plurality of local actors, which are to be furthermore guaranteed a high level of accountability and transparency. This paper explores governance through an in-depth analysis and comparison of the legislation of eleven countries on social enterprise or social cooperatives (Belgium, Finland, France, Greece, Italy, Latvia, Lithuania, Poland, Portugal, Spain, and United Kingdom).

An Analysis of Social Enterprises Governance Models Through a Comparative Study of the Legislation of Eleven Countries