||‘Social Enterprise’ has been more and more popular and well-known in Taiwan in recent years. The purposes of this study are trying to understand the origin and nature of social enterprise, and focusing on the draft of the Taiwanese benefit corporation bill to explore the following two research questions, ‘Whether the content of the draft of benefit corporation bill is in line with the nature of social enterprise or not?’, and ‘Does the draft of benefit corporation bill suitable for the social enterprise environment in Taiwan?’. |
The method of document analysis was used majorly in this study to achieve the research purposes, and aiming at the following legislation: ‘Taiwan Social Enterprise Action Plan’, ‘The draft for discussion of benefit corporation bill’, ‘Community Interest Company Regulations 2005’, ‘Social Enterprise Promotion Act’, ‘Public Benefit Corporation law in the State of Delaware’, ‘Illinois Public Act 096-0126’ to do the comparison and analysis.
According to the results from analyzing, the draft of benefit corporation bill does not qualify the nature of social enterprise that defined in this research. Furthermore, at the end of this study has proposed some suggestions aimed at the problems of the draft of benefit corporation bill, and hope it can provide the assistance for the development of Taiwanese social enterprises in the future, expanding the social impact, and creating more and more social value.