A reporting framework for social enterprises in Europe: empirical evidence and possible convergences

The paper investigates whether and to what extent European Community national legislators have decided to regulate accountability and transparency for financial and social reporting of social enterprises. The aim is to describe the basics of the outlined reporting systems, pointing out the common characteristics and finally suggesting a possible European reporting model. The social enterprise legal forms around Europe are analysed, focusing on specific reporting rules. Analysis subsequently attempts to highlight possible areas of overlap between the different models and to identify the properties of a supranational (European) reporting model, including financial, social and mission-related information.