A social enterprise within the meaning of the social economy act in the context of economic theory and practice

Subject and purpose of work: This study explores the characteristics of a social enterprise as laid down in the relevant act currently in force, and analyzes how the tendencies to normatively define a social enterprise have changed over the years with subsequent amendments and modifications of the applicable draft laws. Materials and methods: The study is based on draft laws that concern social enterprises from respective years, as well as specialist literature concerning social entrepreneurship. A selective analysis of the market practice of social enterprises operating in Poland was also carried out. Results:There is a clear discrepancy between and restriction ofthe definitions of a social enterprise provided in the Social Economy Act, as revealed in the analysis of the act itself, its drafting process and subsequent amendments, and taking into account the perspective of social enterprises as described in the relevant literature, as well as the activities of enterprises pursuing social goals. Conclusions: On the one hand, the current definition of a social enterprise organizes this concept for administrative purposes, but on the other hand, it does not cover all entities having a real impact on social development.