Social Enterprise and Public Service Delivery (2014 Edition)

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Interest in social enterprise as a way of delivering public services has continued to grow. So too has the range of approaches, from employee-led public service mutuals, multi-stakeholder partnerships, to local community enterprise. This second edition revisits the topic and highlights recent developments whilst also covering the essentials of what a social enterprise is, how it differs from other types of organisation, and what this can mean for effective service delivery.

New chapters in this revised edition include:

• accounting and reporting requirements for different types of social enterprise
• external assurance requirements
• commissioning and procurement matters including social value, and
• business planning and feasibility assessment.

The guide also includes revised and updated information on:

• definitions of social enterprise, including information on the Local Healthwatch definition
• key characteristics of social enterprise and the benefits associated with employee engagement in the enterprise
• the main types of social enterprise and examples in public service delivery
• legal structures available including recent developments, such as Charitable Incorporated Organisation (CIO) structure
• financing including developments in social finance
• trading and tax matters with additional information on the VAT implications of spinning out a service
• governance
• choosing a social enterprise model, and
• resources and links to specialist information and support.

The guide will be useful for people working with or in social enterprises, including:

• managers and officers involved in commissioning services
• managers looking at new models for delivering existing or new services, and
• those looking to develop social enterprises in their area.

This guidance is available in hard copy and online.

The digital, online version is available as both searchable HTML and a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and login to CIPFA’s website to access the publication.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.