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One of the aspects least focused upon in studies of Social Enterprises is governance, which is crucial when defining a type of governing system that could improve its efficiency and efficacy. The need to consider both social and economic aims in the decision-making process furthermore emphasizes the importance of: stakeholder participation, accountability, and transparency. This paper explores governance through an in-depth analysis and comparison of the legislation of eleven European countries on social enterprises or social cooperatives. The countries included are: Belgium, Finland, France, Greece, Italy, Latvia, Lithuania, Poland, Portugal, Spain, Latvia and the United Kingdom.
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