The Structure of Capital and Revenue in Social Enterprises

• Autorzy: Aleksandra Szymańska , Marc Jegers

Warianty tytułu

Struktura kapitału i przychodów w przedsiębiorstwach społecznych

• Języki publikacji: EN

Abstrakty

EN

Social enterprises follow financially sustainable strategies to achieve their social goals and to solve a wide range of social problems. Our main research questions aim at discovering differences in the structure of capital and revenue of social enterprises in different sectors and their having different legal forms. We analyse the financial statements of Polish social enterprises and capture relations between legal forms, domains of activities and their financial structure. We find that there are significant differences in revenue, equity and debt structures. Furthermore, we find that the capital structure of social enterprises is highly dependent on the environment and conditions under which they are active. (original abstract)

Obecnie przedsiębiorstwa społeczne decydują się na wybór strategii, które zapewniają im stabilizację w realizowaniu ich misji społecznej. W niniejszym artykule zbadano wpływ struktury finansowej, formy prawnej oraz obszaru działalności na kształtowanie się struktury kapitału oraz struktury przychodów. Analizie zostały poddane sprawozdania finansowe polskich przedsiębiorstw społecznych, z uwzględnieniem wspomnianych czynników. Otrzymane wyniki pozwalają wnioskować o istnieniu istotnych różnic w strukturze przychodów, strukturze pasywów oraz strukturze kapitału pomiędzy przedsiębiorstwami społecznymi w Polsce. Ponadto wskazują one na silny wpływ na strukturę kapitału zarówno środowiska, jak i czynników generowanych przez sektor, w którym prowadzona jest działalność. (abstrakt oryginalny)

Słowa kluczowe

EN

Social entrepreneurship; Public benefit organisation; Revenues of companies; Company capital structure; Ownership capital; Financial liabilities; Enterprises study; Research results

PL

Przedsiębiorczość społeczna; Organizacje pożytku publicznego; Przychody przedsiębiorstw; Struktura kapitału przedsiębiorstwa; Kapitał własny; Zobowiązania finansowe; Badanie przedsiębiorstw; Wyniki badań

• Czasopismo: Ekonomia Społeczna
• Rocznik: 2014
• Numer: nr 1
• Strony: 51--68

Twórcy

autor

Aleksandra Szymańska

• Vrije Universiteit Brussel, Belgie

autor

Marc Jegers

• Vrije Universiteit Brussel, Belgie

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