Freer Spreckley coined the term Social Enterprise, pioneered the triple bottom line of financial, social and environmental as the critical criteria to measure commercial performance, and conceived the concept and design of Social Accounting and Audit as an internal organizational measurement method. In this publication, Freer builds on his earlier work, published in 1981, in defining Social Enterprise and arguing that it is a powerful solution to some of today’s problems. These, he suggests, are inequality, environmental degradation, poverty and the fetish of exclusivity. In the Essential Social Enterprise, Freer explores the causes of some of the world’s problems and puts forward the solutions of a common ownership entity, governed democratically, with integrated financial, social and environmental guiding principles and combined performance measurement indicators and a planning and evaluation method. Furthermore, he suggests that the global policy needed to propel Social Enterprise beyond the present limited use should support national governments formulate and pass a Social Enterprise Act (or Bill) based on a clear and legally binding definition.
Căn bản về Doanh nghiệp xã hội - Chuyển đổi sang một tương lai công bằng và có khả năng tái tạo
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