Empresas sociais: uma abordagem societária (Portuguese by Aline Gonçalves de Souza

By Aline Gonçalves de Souza

O surgimento de empreendimentos, negócios e empresas sociais tem chamado a atenção para a existência do chamado setor dois e meio em razão das características híbridas, ora mais próximas do setor empresarial (segundo setor), ora mais próximas das organizações da sociedade civil sem fins lucrativos (terceiro setor). Símbolo da aproximação entre esses dois setores, as empresas sociais caracterizam-se, em geral, por ter, como vital propósito, atender a interesses comunitários, limitando a distribuição dos dividendos entre os sócios e investidores para reinvestir no próprio objeto social. Não obstante o crescimento das iniciativas de empresas e negócios sociais, ainda não há consenso sobre as suas características societárias. Neste trabalho, busca-se contribuir com a análise do tema, com análises das normas aplicáveis, sistematização de experiências internacionais e estudo de casos concretos.

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