Les fondations depuis la loi ESS de 2014 : quels apports et évolutions ?
The philanthropic prism invites us to symbolically situate the 2014 law on the social Economy between the 2009 law on endowment funds and the 2019 PACTE law, which encourages companies to adopt a new societal positioning. Without seeking to clarify the reasons why funds should be classified as Socia...
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| Format: | Article ou chapitre numérique |
| Sprache: | Français |
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2024
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| Online Zugang: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Zusammenfassung: | The philanthropic prism invites us to symbolically situate the 2014 law on the social Economy between the 2009 law on endowment funds and the 2019 PACTE law, which encourages companies to adopt a new societal positioning. Without seeking to clarify the reasons why funds should be classified as Social Economy organizations, the Hamon law will have helped to adjust some of the statutory frameworks and, more broadly, to facilitate access to philanthropy. In so doing, it echoes contemporary developments in the philanthropic sector, between increased recourse to foundations and changes in practices, particularly organisational ones, which remain to be explored. |
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