The Organizational and Legal Form of Social Enterprises in Ukraine

Abstract

In times of crisis, various kinds of social problems arise and become significantly more acute, because the standard methods of solving them are no longer suitable and are generally impractical. The difficult situation that arose in the national economy of Ukraine in connection with the military aggression of the Russian Federation demonstrated the urgent need for radically new innovative and non-standard solutions, as well as the need for the emergence of new views of entrepreneurs who would be able to form and apply new methods and methods for development solving existing social problems. One of the approaches to improving economic processes on the way to the recovery and sustainable development of communities in Ukraine is appropriate to consider the development of social entrepreneurship.Social entrepreneurship is a feature of the activities of enterprises or organizations, the main purpose of which is to obtain profit and direct it to the fulfillment of a socially-oriented mission in the context of solving existing or identified social problems, or these are enterprises and organizations that work in the spheres of non-profit activity, which are aimed at achieving a certain socially oriented effect. In addition to the social business itself, there are also somewhat similar types of entrepreneurship [Bocharnikova A. (2020)].It should be noted that social entrepreneurship has the same criteria as traditional entrepreneurship, in particular: financial independence; initiative; innovativeness; scale; risky nature. But along with this, social entrepreneurship has a number of specific, characteristic features unique to it, namely: the priority of the social goal; reinvestment of profit in social development; openness and transparency of own activities; public reporting.Currently, there is no clearly defined organizational and legal form of "social enterprise" in Ukraine. A social entrepreneur must independently choose the most optimal form of activity for him. In general, the most common are such organizational and legal forms for starting a social enterprise as: public organizations, charitable organizations, LLC, individual entrepreneurs or their combined combinations. There are also other organizational forms such as private enterprises; cooperatives; religious organizations; enterprises founded by various public organizations of persons with disabilities; open joint-stock companies, etc. Therefore, the most