论文部分内容阅读
社会企业逐渐成为全球性运动,消融了非营利与营利的绝对区别。越来越多的企业赋予自己社会任务,新的法律结构与认证也逐渐建立。领导这波运动的是B Corporation(B型企业),一个由B Lab(一个对潜在B Corp进行严苛的财务与社会标准审核的非营利组织)于2006年在美国创立的认证机制,为的是让公司能够符合“社会与环境表现、企业责任,与透明化的严苛标准”。B Lab的创办人之一Gilbert认为:“过去20年,认证是为了辨识出好的产品,但是下一个20年,则是为了辨识出好的公司。”这
Social enterprises have gradually become a global movement, melting the absolute difference between non-profit and profit-making. More and more enterprises give themselves social tasks, and new legal structures and certifications are gradually established. The wave of this movement was led by B Corporation (Type B Company), a certification body established in the United States in 2006 by B Lab, a nonprofit organization that performs stringent financial and social audits of potential B Corp, Is to enable companies to meet the “harsh standards of social and environmental performance, corporate responsibility, and transparency.” Gilbert, one of the founders of B Lab, said: “Certification has been used to identify good products in the past 20 years, but for the next 20 years it is to identify good companies.”