Mission, ownership, profit-handling
CHARITY/non-profit: clearly defined public benefit purpose, no profit distribution. Tax benefits but strict reporting.
SOCIAL ENTERPRISE: trades in the market AND has a primary social mission. Profits are largely reinvested. Many legal forms — there is no EU-wide 'social enterprise' status, but most countries have one (CIC in UK, SCIC in FR, etc.).
B-CORP: certification (not a legal form) by B Lab. A for-profit company commits to balancing profit with measurable social and environmental performance.
Pick by: who do you want to be accountable to, and what happens to surplus?
Ready to test what you've learned
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