Abstract:

A social enterprise is considered one of the pillars of the social economy, as well as the symptom of activities undertaken by the civil society, despite that, its business is quite different from the non-profit organization activities (such organizations do not take an economic risk, but on the other hand the constant budget maximization requires undertaking a kind of economic risk, doesn't it?). Over the past decade, social enterprises have started to play a key role in delivering and managing the social services, as well as have an impact on the European labor market, both in the EU countries and post-soviet states like Ukraine.                         

Social enterprises in Poland take various organizational forms:

- cooperatives

- collectives

- mutual organizations

- credit unions

- associations and foundations

- private limited companies (LLC).

The most represented social enterprises in Poland are social cooperatives and foundations organized as for-profit entities. The main goal of social enterprises is to create job opportunities for those who struggle with finding the job the most: disabled, homeless, addicts, older, ex-prisoners, unqualified people living in the high unemployment environments.

Thanks to the financial perspective of EU funds (2016-2020), an opportunity to activate new ventures of this type has occurred in Poland.

When it comes to Ukraine, terms like "social entrepreneurship", "social enterprise", or "social economy enterprise" are not legally ratified. Officially, there are no social enterprises and social entrepreneurship in Ukraine. However, various legal and regulatory sources include some entries which allows for starting a business which can be classified as the social one according to the international standards [Pоманська (Romanska), 2008].

The main goal of social enterprises in Ukraine is to achieve positive financial and social returns through investments [Hаумова (Naumowa), 2014]. An interest in social entrepreneurship in Ukraine appeared at the beginning of 21st century, however, entrepreneurs still do not fully understand its potential and the capability to solve social problems.

The purpose of this study is to characterize and evaluate the social enterprises in Poland and Ukraine.