Toelichting bij COM(2023)316 - Ontwikkeling van voorwaarden voor een kader voor de sociale economie - Hoofdinhoud
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| dossier | COM(2023)316 - Ontwikkeling van voorwaarden voor een kader voor de sociale economie. |
|---|---|
| bron | COM(2023)316  |
| datum | 13-06-2023 |
•Reasons for and objectives of the proposal
The European Pillar of Social Rights acts as a compass setting the direction to achieve a strong social Europe that is fair, inclusive and where everyone has the opportunity to thrive. Completing the specific actions set out in the European Pillar of Social Rights action plan requires a joint effort by EU institutions, national, regional, and local authorities, social partners and civil society.
Challenges such as climate change, digitalisation, growing inequalities, and demographic change have prompted the European Union (EU) to develop policies aimed at pioneering a fair, sustainable and inclusive transition, with the European Green Deal 1 at its heart. The far-reaching consequences of the COVID-19 pandemic and of Russia's war of aggression against Ukraine have emphasised the urgent need for this transition.
Social economy entities, which employ around 13.6 million people in the EU 2 , are at the forefront of this transition. They have demonstrated a remarkable ability to foster resilient and inclusive communities and business models, democratic participation and an economy that works for all. They also make an important contribution to GDP in countries with the most developed social economy structures 3 .
The social economy is an umbrella term covering a wide range of private entities that prioritise people, social, and environmental causes over profit. While the scope and the terms used to describe the social economy concept can vary depending on national traditions, it typically comprises cooperatives, mutual benefit societies, associations (including charities), foundations, and social enterprises. In addition to putting people and the planet first, these entities share other key principles, including reinvesting profits in activities that serve the collective interest or society, and democratic and/or participatory governance.
The proposal for a Council Recommendation on developing social economy framework conditions was announced in the European Commission’s action plan for the social economy 4 in 2021. In the action plan, the Commission proposed specific steps to take by 2030 to boost social innovation, foster the social economy and its business and organisational models, and increase its transformative power for the economy and society. The focus is on enabling the social economy to grow by creating favourable conditions, facilitating start-up and scaling, and raising awareness of its potential.
The action plan has been welcomed by the European Parliament in a resolution 5 . It is in line with the 2015 Council Conclusions on the promotion of the social economy as a key driver of economic and social development in Europe 6 , which agreed on the importance of promoting the social economy and invited the European Commission to take action to boost the development of the sector.
Inhoudsopgave
The social economy can play an important role in tackling a wide range of societal challenges. By leveraging its strengths, such as creating quality jobs, fostering social and labour-market inclusion, and promoting sustainable development, the social economy has the potential to help achieve the European Pillar of Social Rights and its core principles of equal opportunities and access to the labour market, fair working conditions, and social protection and inclusion. Specifically, the social economy can play a strong role in reaching the European Pillar of Social Rights action plan's ambitious EU headline 2030 targets of having at least 78% of the population aged 20 to 64 in employment and at least 60% of all adults participating in training every year, and reducing the number of people at risk of poverty or social exclusion by at least 15 million, contributing to the national commitments made by Member States to achieve these targets 7 .
It does so by creating jobs and economic opportunities that help young and older people and disadvantaged groups (such as the long-term unemployed, people suffering from mental or physical ill-health, the inactive, the low-skilled, people with disabilities and people with a migrant, minority racial or ethnic background, including Roma) integrate into the labour market and into society. At the same time, it fosters fair working conditions by involving employees in governance and decision-making. This is especially important as these groups often face a particularly high risk of poverty or social exclusion. The opportunities offered by the social economy, especially when in cooperation with mainstream businesses, can also be a stepping stone to other sectors of the job market. The social economy also employs a high proportion of women 8 and provides services that help women join the labour market, such as childcare. The proposal therefore contributes to the gender equality strategy 2020-2025 9 , which aims to close gender gaps in the labour market and achieve equality across different sectors of the economy.
By providing employment opportunities that are tailored to the needs of individuals and the local economy and by offering training and reskilling opportunities, social economy entities can help workers develop the skills and knowledge needed to respond to the changes in the labour market. This is particularly relevant in the context of the twin transition. Skills development can potentially alleviate labour shortages and contribute to overall economic growth. For instance, social economy entities often provide on-the-job training and work-based learning programmes, which benefit from the knowledge sharing culture that stems from the collective and collaborative ethos in the sector. Some social economy entities offer training courses on digital and green skills that are accessible to disadvantaged groups, and by doing so make a contribution to a fairer transition.
Thanks to the bottom-up way these entities tend to operate, being close to communities, citizens and the problems they face, social economy entities have great potential to act as social innovators and find solutions that can be scaled up and/or replicated and contribute to systemic social change. The social economy can find innovative ways to provide essential social services, complementary to the public services offered at national level, by striving to deliver quality and person-centred social services in a joined up and cost-effective manner. For example, social economy entities can be important partners for public authorities in providing high-quality care services, as recognised by the European care strategy 10 .
The social economy can also support the EU's industrial strategy 11 . The strategy presents the challenges faced by the 14 industrial ecosystems, among which the ‘proximity and social economy’ ecosystem to achieve the twin transition and increase its resilience. Social economy entities have a strong potential to develop sustainable products and services and operate inclusive business models. Pioneering examples include energy communities and cooperatives, organic agriculture, sustainable tourism and circular products and services. Social economy entities and innovators are often seen as frontrunners in the green transition, helping to make it a fairer and inclusive transition by anchoring it in solidarity values.
Social economy business models bring value to local economies and societies by fostering inclusiveness, resilience and sustainability. They are strongly rooted in the local economy and aim to serve the community where they are based, applying the notion of place-based innovation that both makes the most of local resources and assets and feeds economic gains and revenues back into the local economy. This helps stimulate the local economy and regeneration by boosting new businesses and job creation in sectors specifically relevant to those areas. This includes agriculture and organic food production in rural and remote areas, in the EU Outermost Regions 12 , in areas in need of economic regeneration, and in the blue economy. Social economy entities can also benefit the circular economy by boosting action on sustainable product design, scaling up repair and reuse, and increasing the collection and recycling of waste, thus promoting a functioning market for secondary raw materials. In addition, as they help revitalise rural and remote areas, social economy entities have the potential to help alleviate the demographic trends in these regions.
The visibility and recognition of the social economy at national and regional levels has improved in recent years 13 . Over half of the Member States have put in place targeted legal frameworks and policies for social enterprises and/or the social economy. However, evidence suggests that the measures taken by Member States have not always led to effective results. This can be attributed to:
–a lack of clarity and understanding around the principles and scope of the social economy;
–an insufficient recognition of the social economy’s added value for society and the economy, particularly as a response to emerging trends;
–support measures that lack consistency over time and/or unnecessarily restrict social economy entities to specific activities or types of business models 14 ;
–the fragmentation of legal frameworks;
–the limited administrative and policy capacity of Member States;
–the lack of accurate data and statistics on the sector, which limits the understanding of its size and impact; and
–a lack of tailored funding for the different stages in the life cycle of social economy entities 15 .
These shortcomings lead to an untapped potential of the sector in many EU countries. For instance, in 2017 the share of paid employment the sector accounted for ranged between 0.6% and 9.9% across Member States, with an EU average of 6.3% 16 .This illustrates the different levels of development of the sector across the EU.
Adapting policies and laws to the needs of the social economy is a complex task due to the range of different entities and alternative business models that compose it, and the range of sectors in which they operate. For example, social entities operate in agriculture, construction, reuse and repair, waste management, energy and climate, financial and insurance activities, real estate, education, care, arts, and more besides.
The social economy is therefore affected by several horizontal and sectoral policies and provisions such as the provisions governing labour market policy, healthcare and care services, education, skills and training, taxation, public procurement, competition, industry, local and regional development, and territorial cooperation. As a result, effectively supporting the social economy requires an all-encompassing approach that takes account of all the interconnected aspects that have an impact on the sector.
To tap the potential of the social economy effectively requires both adapting the legal frameworks and targeted policies by public authorities 17 . In addition, an effective organisation of administrative and institutional structures is key to understanding the specific needs of the sector and to facilitating communication with its stakeholders.
To tackle the complexity of this task, the Commission has developed guidance and resources for public authorities on a range of topics over the years. Examples include the Buying Social guide , the report Making socially responsible public procurement work , the www.oecd.org/cfe/leed/social-economy">manual for legal frameworks for social enterprises , policy briefs on social impact measurement and www.oecd-ilibrary.org/industry-and-services">circular economy , studies on digitisation and cooperation between social economy and traditional enterprises , and a report on clusters of social and ecological innovation .
We can therefore draw on these resources and tools, and on the extensive experience of Member States and non-EU partner countries, to create comprehensive, coherent, and up-to-date recommendations on how to promote the social economy across policy fields and legal frameworks.
The proposed initiative aims to improve access to the labour market and social inclusion by supporting Member States in integrating the social economy into their socio-economic policies and creating support measures and a favourable environment for the sector. By supporting the social economy, the proposal also aims to stimulate sustainable economic and industrial development, contribute to territorial cohesion in the Member States and support social innovation. This will be achieved by drawing on research, experience and stakeholder feedback to formulate recommendations on how to tailor public policies and legal frameworks to support the social economy, particularly in areas where it is less developed. It will also formulate recommendations on how to adapt administrative and institutional structures to support these entities and engage with stakeholders in the sector.
The proposed initiative has synergies with other actions announced in the action plan for the social economy. Above all, it is closely linked to the social economy gateway, launched in parallel with this proposal, which aims to raise awareness and facilitate access to information and resources to support the social economy. The gateway will provide information on EU policy and funding programmes, guidance, facts and figures, and examples of best practice.
Two Commission staff working documents on taxation matters accompany this Recommendation provide factual information on the state of play of legal frameworks for taxation in Member States and the jurisprudence and case law on these matters:
–[SWD(2023) xyzx] on ‘Relevant taxation frameworks for social economy entities’, which is based on analyses and input provided by Member States’ authorities and social economy stakeholders, and
–[SWD(2023) xyzx] on ‘Non-discriminatory taxation of charitable organisations and their donors: principles drawn from EU case-law’, which provides a description of this key principle as interpreted by the Court of Justice of the European Union.
As announced in the Commission work programme for 2023 18 , the Commission will also table an initiative on cross-border activities of associations in the single market, which aims to remove regulatory and administrative barriers in the single market for associations operating in more than one Member State. The initiative will help strengthen the economic and societal impact of associations in the EU. The goal of the legislative initiative ties in with the aim of the Council recommendation to foster social inclusion and access to the labour market by promoting an enabling environment for the social economy that improves regulatory and administrative conditions for social economy entities.
•Consistency with existing policy provisions in the policy area
The action plan for the social economy follows the Social Business Initiative 19 (2011), a short-term action plan that aimed to support social enterprise growth and spur discussion on medium/long-term strategies for the sector. It builds on the Start-up and Scale-up initiative 20 (2016), which had the wider aim of providing innovative start-ups with opportunities to become world-leading companies by improving partnerships, developing skills, accessing finance, and removing barriers for start-up entrepreneurs (including social economy entities) to scale up their business in the single market.
Together with the action plan for the social economy, this proposal further advances the implementation of the recommendations outlined in the 2015 Council Conclusions on the promotion of the social economy as a key driver of economic and social development in Europe.
In addition to contributing to the targets set under the European Pillar of Social Rights and its action plan, as mentioned above, this proposal is linked to other initiatives in employment and social inclusion policy areas.
To successfully implement the European care strategy and improve the situation for both care receivers and caregivers across the EU, it is essential to secure the shared commitment of all stakeholders. Social economy entities bring an added value to the provision of high-quality care services as they take a people-centred approach and reinvest their profits into their mission and local communities. Creating a supportive environment for the social economy, including greater access to funding, can help reach the goal of providing quality, affordable, and accessible care services across the EU. It can also lead to fairer working conditions for its workers, especially through the promotion of social dialogue in line with the proposal for a Council recommendation on strengthening social dialogue in the European Union 21 . This also applies to the goals set under the European Child Guarantee 22 , as social economy entities can play a role in designing and delivering quality services for children, especially children in need, such as inclusive education, after-school care, leisure and cultural activities. The EU strategy on the rights of the child 23 notably strengthens the EU’s commitment to combating child poverty and protecting children and adolescents from violence. Promoting measures to tackle violence and discrimination, in particular against vulnerable children, would benefit from support from all parts of society, including social economy entities.
The proposal also has links to the Union of Equality and related strategies, including the gender equality strategy 2020-2025, the strategy for the rights of persons with disabilities 2021-2030 24 , the LGBTIQ equality strategy 25 , the EU anti-racism action plan 26 and the EU Roma strategic framework 2020-2030 27 . By addressing the challenges experienced by disadvantaged and underrepresented groups, the social economy can help people integrate into the labour market and combat social exclusion.
The proposal also contributes to the action plan on integration and inclusion for 2021-2027 28 , aimed at supporting successful integration and inclusion of migrants and EU citizens with a migrant background into EU societies. The social economy integrates migrants, for instance by offering work opportunities through work integration social enterprises that are adapted to their needs.
By supporting the social economy in integrating young people into the labour market through training, apprenticeships, and jobs (including the promotion of social entrepreneurship), Member States can increase the number of quality opportunities available to young people, paving the way to the implementation of the Reinforced Youth Guarantee 29 .
The social economy can also contribute to reducing the skills gap by reskilling and upskilling individuals through on-the-job training and other forms of training. This proposal therefore has ties with the European Skills Agenda 30 and its goals of strengthening sustainable competitiveness, ensuring social fairness, and building resilience. In May 2022, the Commission launched a Pact for Skills partnership to bolster the skills of people working in the proximity and social economy sector. An alliance is implementing the Blueprint for sectoral cooperation on skills with a focus on social enterprises active in job market integration 31 .
•Consistency with other Union policies
The proposal is complementary to and consistent with a number of other EU initiatives.
It is in line with the European Commission’s European Green Deal, a plan to make the EU climate neutral and resource efficient by 2050, and the Digital Decade policy programme 32 , a vision for digital sovereignty in Europe based on clear objectives and principles. Specifically, the social economy can contribute to and benefit from ongoing action under the Long-term competitiveness strategy 33 , the Green Deal industrial plan 34 , the Net Zero Industry Act 35 and REPowerEU 36 to boost the competitiveness of Europe’s net-zero industry and support the fast transition to climate neutrality. To highlight and reinforce this role, the European Commission released in November 2022 a Transition Pathway for the ‘Proximity and Social Economy’ industrial ecosystem 37 , co-created with stakeholders, which identifies fourteen action areas under the EU industrial strategy. The Council recommendation of 16 June 2022 on ensuring a fair transition towards climate neutrality 38 also recognises that social economy entities can help ensure this transition is socially fair and just.
The Commission has issued guidance to the Member States 39 that encourages them to tackle labour and skill shortages in the update of their national energy and climate plans to ensure the supply of a skilled workforce for the clean energy transition. Social economy entities can be included in these strategic planning instruments.
The proposal supports the implementation of the circular economy action plan 40 adopted in March 2020. To address the triple crises of climate, biodiversity loss and pollution, the action plan aims to mainstream action on the circular economy to achieve a climate-neutral, resource-efficient and competitive economy. The cross-sectoral nature of the social economy and its pioneer role in creating jobs linked to the circular economy can contribute to the development of the sector. In particular it can contribute to the Commission's push to boost sustainable products driven by the proposal on establishing a framework for setting ecodesign requirements for sustainable products 41 and to promote the repair and reuse of goods as stated in the circular economy action plan. The proposal is also relevant to the SME strategy 42 , which supports small and medium enterprises in all sectors by reducing regulatory burden and improving access to markets and funding.
Lastly, the proposal contributes to reaching the Sustainable Development Goals (SDGs) adopted in 2015 under the United Nation’s 2030 Agenda for Sustainable Development. The social economy contributes to most SDGs in some form, particularly to the goal to end poverty (SDG 1) and to ensure decent work and economic growth (SDG 8). The international political momentum for the social economy is growing, following the adoption of the Resolution concerning decent work and the social and solidarity economy at the 110th International Labour Conference of the International Labour Organisation on 10 June 2022 43 , the OECD Recommendation on the social and solidarity economy and social innovation also on 10 June 2022 44 , and the adoption of the United Nations Resolution on promoting the social and solidarity economy for sustainable development 45 on 18th April 2023.
•Legal basis
The proposal will be based on Article 292 of the Treaty on the Functioning of the European Union, in conjunction with Article 149 TFEU and Article 153 TFEU points (h) and (j).
•Subsidiarity (for non-exclusive competence)
The proposal provides recommendations to Member States on strategies and policies that recognise, support and build on the contributions that the social economy makes to help people access the labour market and social inclusion. It includes recommendations on action to support an even development of the social economy across the EU and on promoting innovative approaches to employment in collaboration with the sector. It fulfils the subsidiarity principle as it sets out key principles, which are particularly useful for Member States where the sector is less developed, while giving flexibility to the Member States in how they will implement the recommendations.
In particular, the proposal takes account of the wide range in traditions, scope and terms used in the social economy in the Member States. It does not significantly affect Member States’ financial equilibrium or their ability to maintain or bring in more ambitious policies.
•Proportionality
The proposal supports and complements Member States’ action to improve access to the labour market and social inclusion through measures that help create a supportive environment for the social economy. It acknowledges the wide range in national practices and systems and recognises that different national, regional or local circumstances could lead to differences in how the recommendations are implemented. As a result, Member States have the flexibility to tailor implementation of the proposal to their unique circumstances.
The proportionality principle was central to selecting the right instrument for the proposal.
•Choice of the instrument
The instrument is a proposal for a Council recommendation. It builds on the existing body of EU law and policy and is in line with the type of instruments available for EU action on employment and social policy. As a non-binding legal instrument, a recommendation reflects the premise that the Member States have legal competence on social policy. It also reflects the range in traditions, scope, terms, and levels of development of the social economy throughout the EU. A recommendation signals the Member States’ commitment to the objectives and measures in the text and provides a strong basis for cooperation at EU level in this area.
•Ex post evaluations/fitness checks of existing legislation
Not applicable.
•Stakeholder consultations
The Commission carried out an extensive consultation process involving the general public and a wide range of stakeholders on this initiative. The process included publishing a ‘call for evidence’, an outlook opinion from the European Committee of the Regions, and meetings with social partners, civil society organisations, the Employment and the Social Protection Committees, and the Expert Group on social economy and social enterprises. The European Parliament Social Economy Intergroup and the European Economic and Social Committee (through the Social Economy Category) also provided input into the expected scope of the proposal.
The aim of these consultations was to achieve a balanced overview of all the types of stakeholders concerned – Member States, social economy entities, funding intermediaries and academics. The consultation process provided insights that fed into the preparatory work and brought in additional perspectives to the proposal. Details on the consultation process are analysed in the staff working document accompanying this proposal.
•Collection and use of expertise
In addition to the input received during the stakeholder consultation process, the proposal is underpinned by extensive evidence collected over recent years on policy and legal frameworks for the social economy. The key sources of evidence were:
–the 2020 mapping of social enterprise ecosystems in all EU countries , for which researchers consulted over 750 stakeholders, including policymakers, representatives of social enterprises, social enterprise networks and other support organisations, academics, and experts from across all Member States and beyond;
–the Better Entrepreneurship Policy Tool , the www.oecd.org/cfe/leed">in-depth reviews on social entrepreneurship policy in several Member States, and the international guides on www.oecd.org/cfe/leed/social-economy">Social Impact Measurement for the Social and Solidarity Economy and on www.oecd.org/publications">Legal Frameworks for the Social and Solidarity Economy developed in cooperation with the OECD;
–the OECD Recommendation on the social and solidarity economy and social innovation adopted on 10 June 2022 and the www.oecd.org/publications">Policy Guide on Social Impact Measurement for the Social and Solidarity Economy ;
–the 2017 study www.eesc.europa.eu/en/our-work">Recent evolutions of the social economy in the European Union carried out by the International Centre of Research and Information on the Public, Social and Cooperative Economy for the European Economic and Social Committee;
–the 2020 study on the impact of the Commission’s 2011 social business initiative and its follow-up actions, based on more than 300 interviews conducted with a large variety of stakeholders from across all EU Member States; and
–the Transition pathway Proximity & Social Economy and the inputs received during the co-creation process.
• Impact assessment
The instrument proposed – a Council recommendation – offers guidance on how to adapt policy and legal frameworks to support social economy entities and gives Member States the flexibility to design and implement measures in line with their national practices and depending on the nature of its social economy ecosystems. Therefore, no impact assessment is needed.
The proposal has the potential to improve the enabling environment for the social economy, especially in Member States where the social economy is less developed. This will help achieve a more even development of the sector throughout the EU.
• Regulatory fitness and simplification
Not applicable.
•Fundamental rights
This Recommendation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union. The social economy prioritises social and environmental responsibility, participation, and democratic governance, which aligns with the Charter’s focus on promoting equality and solidarity.
This proposal has no financial implications for the EU budget.
•Implementation plans and monitoring, evaluation and reporting arrangements
Paragraph (23) recommends Member States to adopt or update their social economy strategies within 18 months of adoption of the proposal.
Paragraph (24) recommends Member States to review and improve their administrative and institutional set-ups at all levels of governance.
Paragraph (25) recommends Member States to monitor and evaluate their implementation of the Council recommendation at national level and to involve regional and local authorities and stakeholders in the process. The Commission will track implementation through regular consultations with Member States via the Employment Committee and the Social Protection Committee.
Under Paragraph (26), Member States are asked to formally report on their progress in implementing the Recommendation no later than four years following its adoption and again five years after that.
To minimise the reporting burden on EU governments, the exact timing of the first report should coincide with the reporting framework envisaged by the OECD Recommendation on the social and solidarity economy and social innovation. On that basis, the Commission will prepare a report on implementation of this Recommendation and will submit it to the Employment Committee and the Social Protection Committee for discussion.
•Explanatory documents (for directives)
Not applicable.
•Detailed explanation of the specific provisions of the proposal
§ 1-3 indicate the objectives and scope of this Recommendation.
§ 4 provides definitions of social economy and social enterprise.
§ 5-8 recommend Member States put in place measures that foster access to the labour market and social inclusion through the social economy. More specifically:
§ 5 recommends Member States put in place labour market policies to support employees in social enterprises and their reintegration in the labour market, to support collaboration between public employment services, social economy entities and mainstream businesses to better reach out to young people not in education, employment, or training, promote social entrepreneurship as a means to create self-employment and employment at large, enable more people with disabilities to join the labour market, and promote social dialogue and collective bargaining to ensure fair working conditions.
§ 6 recommends Member States acknowledge and support the contribution of social economy entities to social inclusion and include them in the design and delivery of social and care services, housing as well as education and activities for children and young people.
§ 7 recommends Member States support training and skills development for the social economy by building skills intelligence related to market needs, working together with the social economy to facilitate training for employees, aiming at bridging the skills gap and facilitating their transition to the labour market, and creating national or transnational competence centres on the social economy in cooperation with vocational education and training providers.
§ 8 recommends Member States to reinforce the role of social economy entities to support social innovation and in key sectors of local development and employment, and to build on the social economy’s contribution to a fair twin transition, while advancing sustainable economic and industrial development and territorial cohesion.
§ 9-21 recommend Member States develop enabling frameworks for the social economy by designing and implementing comprehensive strategies for the sector. More specifically:
§ 13 recommends Member States improve access to public and private funding for the social economy by enabling social finance ecosystems and using the funding available, such as EU funds.
§ 14-16 recommends Member States improve social economy entities’ access to markets by fostering the use of socially responsible public procurement in line with the possibilities offered by the current European legal framework on public procurement and supporting cooperation between social economy entities and mainstream businesses.
§ 17 recommends Member States make the most of the current scope of the State aid rules under EU law to support the social economy.
§ 18 recommends Member States ensure that taxation systems do not hinder the development of the social economy, assess whether tax systems sufficiently encourage its development, and enhance cross-border philanthropy.
§ 19 recommends Member States support the uptake by social economy entities of social impact measurement and management processes used to measure and assess the social impact of a particular project or organisation.
§ 20-21 recommend Member States raise awareness about the social economy and its contributions, including by monitoring the development and performance of the social economy through research, data and statistics.
§ 22 welcomes the Commission’s intention to support implementation of the Council recommendation, including through follow-up action.
§ 23-26 refer to the implementation, monitoring and evaluation process.