2.3.1 Introduction and reference to previous research

This article first offers a comprehensive introduction to and a comparison of three national legal frameworks in three selected legal systems, i.e. the legal systems of Belgium, Greece and the UK, and the corresponding legal forms employed in those jurisdictions, i.e. the VSO, the Koinsep and the CIC, all of which are tailor-made to social enterprises. Subsequently, we will analyse the rules present in the three selected legal systems in order to compare the legal frameworks regarding the concept of social enterprise. We will also attempt to identify similarities and differences in the content of the legal rules. The legal analysis will be systemised on the basis of the research scope of legal variables extracted from the Commission’s definition of social enterprises.