Social enterprises straddle the border between the public and the private sector and break new ground in the allocation and management of economic resources, forming what the European Commission calls the "third system". While they all take a broadly similar approach across countries, these...

What factors influence satisfaction with social protection? This report investigates differences in perceptions of social protection across countries, with a focus on France, using novel data from the OECD’s Risks that Matter Survey. Compared to respondents in Germany and the United Kingdom,...

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

Economic growth, domestic regulation on Corporate Social Responsibility and global interest in India’s development are transforming the role of domestic philanthropic giving. First, the rapid expansion of the economy over three decades of strong economic growth, with a concurrent increase in...

The COVID-19 pandemic is by far the largest disruption witnessed by education systems in the 21st century. At the peak of the first wave, school closures affected over 90% of all learners worldwide. This placed educators in a challenging teaching environment, and put millions of households under...

Social enterprises are entering a new phase of consolidation after overcoming various challenges over the last 10 years in their efforts to foster sustainable local development, help create local wealth and jobs, and fight social exclusion. This book contains recommendations for national and...