Evolution of the social enterprise in Spain

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2018-2019In recent years, the importance of social enterprises has been increasing. Not only because of the increasing number of them, but also thanks to their visibility and relevance that the society as well as the government is providing. However, they continue to have problems with respect to their exact definition and their legislation. Therefore, this paper aims to gather all information about social enterprises in order to identify them in the business world, in addition to identifying the type of social enterprises that exists in Spain and its evolution. To do this, a study has been carried out on the different definitions and the different features and criteria. Finally, the evolution of the social enterprise in Spain has been reviewed and the types of social enterprises that exist have been determined