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Title: Comparative analysis of social entrepreneurship in Ukraine and Kazakhstan
Authors: Жмай, Олександр Володимирович
Zhmai, Oleksandr V.
Жмай, Александр Владимирович
Citation: Матеріали Міжнар. наук.-практ. конф. «Формування обліково-аналітичного забезпечення організаційно-управлінської підтримки суб’єктів національної економіки» (25 травня 2022 року, м. Одеса) / Одеса, 2022.
Issue Date: 2022
Keywords: social entrepreneurship (SE)
traditional business
social problems
Abstract: Today, there are many conversations in the world about social entrepreneurship (SE), which, along with the usual goals for traditional business (profit making, market leadership et cetera), considers as its direct responsibility to solve certain social problems. In Europe, this direction is actively developing. For example, in countries neighboring Ukraine, Romania and Moldova, social entrepreneurship is enshrined at the legislative level. In accordance with it, the following elements of the SE are distinguished. Presence of clear social goals and mission, written in the charter of the organization. 90% of profits are redirected to corporate purposes, and only 10% can be used as dividends. On liquidation, all assets must be transferred to another social enterprise. The “one to eight” principle, that is, the highest salary should not exceed the sum of the eight smallest salaries in the enterprise. There are also social enterprises through insertion. This is a specific type when companies adapt for people with disabilities (which must be at least 30% of the total number of employees). Not only workplaces are organized, but also support: psychological assistance, qualifications at the workplace and much more.
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