Social Economy in Europe: France
Table of contents
Note: The data presented in this table derive from the OECD country fact sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for France relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]) (ESS France, 2021[2]), except data on the total number of entities relating to 2025 (ESS France, 2025[3]), the number of employing entities relating to 2022 (Insee, 2025[4]), the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[5]), employment in social services relating to 2018 (OECD CFS, 2023[6]) and SSE value added relating to 2012 (OECD CFS, 2023[6]).
In France, the 2014 Framework Law on Social and Solidarity Economy (Law No. 2014-856) provides a national definition of SSE. At national level, legal frameworks to support the development of the SSE and regulate legal entities of the SSE also include the 1901 Law on Associations, the Mutuality Code, the 1947 Law on the Status of Cooperatives (Law n° 47-1775), the 1987 Law on the Development of Philanthropy (Law n° 87-571), and the 2011 Law on Social, Educational and Cultural Provisions (Law n° 2001-624).
Institutions
The government includes a Minister Delegate responsible for the social and solidarity economy (SSE) attached to the Ministry of Economy, Finance, Industrial and Digital Sovereignty. Previously, the State Secretary on Social and Solidarity Economy under the Prime Minister's Office would oversee SSE policy (OECD CFS, 2023[6]). Within the Ministry of Economy, Finance, Industrial and Digital Sovereignty, a delegation for the SSE plays a role in supporting and developing the SSE sector. The Directorate General of the Treasury (DG Trésor) is responsible for making economic policy proposals and carrying out economic policy in domestic, European, and international spheres.
The Higher Council for the SSE (Conseil supérieur de l’économie sociale et solidaire (CSESS)) organises the dialogue between national authorities and SSE entities. It consists of national and local public authorities, SSE representatives, networks of local actors, employee and employer unions, as well as experts. Specific commissions are set up within the Higher Council with dedicated subjects and roadmaps (ESSPACE, 2025[7]). The council is responsible for providing advisory opinions on laws and regulations that are relevant to social entrepreneurship and the SSE. It formulates suggestions to encourage the SSE in youth, especially in the context of the public school system (French Republic, 2024[8]).
The Law on Social and Solidarity Economy (SSE) was adopted in 2014 (Law No. 2014-856 of 31 July 2014). The Law provides a clear definition of the SSE, and the structures included within it, grants legal recognition to representative SSE institutions, facilitates access to financing and public procurement for SSE enterprises, strengthens local sustainable development policies and networks and aims to modernise the status of co-operatives. The Law also created an accreditation for “Entreprise Solidaire d'Utilité Sociale" (ESUS), established regional SSE conferences and regional strategies, allowed the creation of SCOP (worker co-operative) groups and provided a legal definition of social innovation. The Law also encouraged employee ownership by granting employees the right to be informed about potential company takeovers (International Cooperative Alliance, 2014[9]) and creating mechanisms to facilitate employee buyouts of companies (Eurofund, 2014[10]).
The certification "Entreprise Solidaire d'Utilité Sociale" (ESUS) is implemented and monitored by the Ministry of Economy. The approval is valid for 5 years, or 2 years for companies less than 3 years old at the time of application (Impact France, 2023[11]).
Other ministries support activities directed to the social economy. Through its various departments, such as the Directorate General for Social Cohesion (DGCS), the Ministry of Solidarity and Health is involved in policies related to social inclusion, innovation, and the social and solidarity economy.
Institutions
France is a republican state and a parliamentary democracy, often qualified as semi-presidential. The country is organised on a decentralised basis with three sub-levels of governance: the regions (régions), the departments (départements) and the municipalities (communes). Regions, departments and municipalities have authoritative responsibility for matters which include economic development, education, vocational training, business development and environment (European Committee of the Regions, n.d.[12]).
Regional Chambers of Social and Solidarity Economy (CRESS) are contact points for local social entrepreneurs. These chambers support the development of the social economy and, since 2004, most regions have established SSE policies with specific delegates (OECD, 2020[13]).
The development of social economy policies is widespread across French regions and municipalities, with most regions having developed specific strategies and programmes. All regions have developed their own local social economy strategies except Guyane, where the strategy is still under development, and Corse, which implements other social economy policy measures. Other regions, such as Auvergne-Rhône-Alpes, Hauts-de-France and Grand Est integrate social economy within their “Regional Plan for Economic Development, Innovation and Internationalisation”.
Competence
CRESS brings together SSE enterprises and networks to represent the sector at the regional level. They engage in the development and promotion of regional initiatives and co-ordinate SSE activities and stakeholders within their respective areas. They are also responsible for event organisation by which they mobilise social economy actors and assist them in organising events.
Regional councils can adopt social economy strategies to foster social economy development. The Île-de-France region has implemented a Regional Strategy for Social and Solidarity Economy (SRESS 2022-2028) led by a vice-president responsible for social and solidarity economy (Chaillou-Gillette, 2024[14]; Région île de France, 2022[15]). The strategy includes mechanisms for funding. SRESS established a EUR 250 million regional sovereign wealth fund, with EUR 35 million specifically dedicated to an Île-de-France Invest fund for the social economy (Petit, 2024[16]). Funding supports existing business support programs like #Leader and funds incubator programs such as the one designed by HEC business university (HEC Paris, n.d.[17]).
In 2025, Provence-Alpes-Côte d’Azur unveiled a new regional strategy to promote the social and solidarity economy. The strategy committed nearly EUR 96 million during the entire term to simplify the lives of actors in the social and solidarity economy sector (PACA Region, 2024[18]). This strategy is built in the context of SRDEII (Regional Scheme for Economic Development, Innovation, and Internationalisation) in the region which describes the overall goals and defines the specific objectives and policy measures on circular economy rather than SSE (Interreg Europe, 2022[19]).
Institutions
As with the regions, there is widespread interest across municipalities for developing and supporting the social economy. Following the 2020 municipal elections, there was a significant increase in the number of deputy mayors overseeing social economy-related affairs, from 50 to 255 (Chaillou-Gillette, 2024[14]). Some notable examples of municipalities include Grenoble, Lyon, Nantes, Paris and Villeurbanne.
Competence
The municipalities can be active in a range of roles, including funding, co-ordination and education. The City of Paris, for example, identified specific action points to support the SSE, including the House of Solidarity and Innovative Economies (la Maison des Economies solidaires et innovantes), the Paris Initiative Enterprise founded with Caisse des Dépôts (French public bank) and the Paris Chamber of Commerce and Industry to support creation of and scaling up of SSE entities (City of Paris, 2023[20]). The city and Crédit Coopératif have contributed to the establishment of the first investment fund dedicated to the social economy in Paris, created by the Paris Initiative Enterprise. The fund aims to support approximately 40 businesses and create over 400 jobs (City of Paris, 2022[21]). The City of Paris has also launched Start'in ESS’, an initiative established by the Maison étudiante and co-sponsored by the Climate Academy to promote student entrepreneurship in the social economy (City of Paris, 2024[22]).
Cities can provide support to the SSE through targeted initiatives or programmes. Lyon was awarded the Territoire French Impact label in 2019 and has implemented various initiatives, including funding social economy organisations throughout their project lifecycles, supporting Regional Economic Co-operation Centres (PTCEs) and partnering in collective projects, such as the Foundation to Support Social Innovation (OnlyLyon Business, 2022[23]). There are also educational programmes in Lyon such as the MSc in Circular Economy and Sustainable Innovation at the ESDES Lyon Business School (ESDES, n.d.[24]). Cities like Grenoble and Nantes also position the SSE as an important pillar of local development and support its development.
There is a strong collection of mechanism and institutional frameworks in France to support cross-governmental collaboration and co-ordination across different stakeholders in the social economy. At national level, the Higher Council for the SSE (Conseil supérieur de l’économie sociale et solidaire (CSESS)) works on the co-operation between public and SSE actors. The French Chamber of the Social and Solidarity Economy (ESS France) represents and promotes the interests of SSE actors in the country.
Across multiple public authorities and/or levels of government
The Higher Council for the SSE (CSESS) includes members from both national and local authorities. It therefore acts as a co-ordination mechanism across different levels of government in France regarding social economy policy. It also includes representatives of SSE entities so that government authorities can also communicate and co-operate with SSE representatives.
At regional level, Réseau des collectivités Territoriales pour une Économie Solidaire (RTES), founded in 2002, brings together local authorities (regional councils, departmental councils, métropoles, intermunicipal authorities and municipalities) committed to developing social economy in their territories. It serves as a platform for exchange and national co-ordination among local authorities interested in supporting the social economy (RTES, n.d.[25]).
Territorial innovation labs in France exemplify collaboration between regional governments and municipalities. The territorial innovation labs were created on the initiative of the Interministerial Directorate for Public Transformation, as part of the Future Investment Programme (Programme Investissement d'Avenir). The labs started to operate in 2017 within regional prefectures in partnership with municipal authorities. There are 14 functioning territorial innovation laboratories supporting administrations and public services in their area. These labs have developed over 300 projects, which often align with the values promoted by social economy and social innovation. A notable example is the Lab ETAT LIN project, which focuses on increasing citizen participation.
With social economy representatives
The French Chamber of the Social and Solidarity Economy (ESS France) was established by Article 5 of the 2014 Law on Social and Solidarity Economy. ESS France serves as a federation that brings together national SSE entities representing different statutory forms of the SSE, regional SSE chambers and other legal entities within the SSE ecosystem. Its primary role is to represent and promote the interests of the SSE at the national level and to co-ordinate and unify various SSE stakeholders across France. In 2024, ESS France launched "Imagin'Ère de l'ESS," an initiative inviting SSE actors to contribute to a collective roadmap for the sector's development over the next ten years (ESS France, 2021[26]).
In 2018, the government launched the French Impact initiative to foster alliances between public authorities, communities and the social and solidarity economy stakeholders in support of social innovation. The initiative has a territorial component targeting the development of social innovation activities in regional and local ecosystems and their promotion as possible solutions to social and economic challenges at the national level. Several territories (22) were labelled French Impact territories. This label facilitates access to finance, simplifies administrative procedures and fosters relations between networks and potential funders (OECD, 2020[13]).
Several bodies relevant to the social economy exist in France to co-ordinate the activities of specific memberships. The General Confederation of Co-operatives, founded in 1968 and also known as Coop FR, is the representative organisation of the French co-operative movement. It promotes and defends the interests of co-operatives, raises awareness on their activities and lobbies government. They maintain periodic exchanges with the High Commissioner for SSE and Social Innovation (HCESSIS) on matters related to social enterprises and legislation on the social economy. Individual exchanges with deputies or parliamentary committees are also frequent (Coop FR, n.d.[27]). The National Federation of the French Mutuality (Fédération Nationale de la Mutualité Française or FNMF) serves as the spokesperson for mutuals and mutualist unions in France and raises awareness about challenges in the health sector. They participate in the institutional dialogue on universal health coverage and collaborate with public health authorities on matters related to public health (FNMF, n.d.[28]). The Federation of Integration Enterprises (Fédération des entreprises d'insertion) is a French organisation that represents and supports work integration social enterprises (WISEs) and the National Union of Adapted Companies (Union Nationale des Entreprises Adaptées or UNEA) represent organisations which aim to support sustainable employment opportunities for people with disabilities. FNMF has established a partnership with the Business Ombudsman with the aim to promote the development of a responsible economy, giving visibility to integration enterprises and their products. Similarly, UNEA has held meetings with the Minister for Autonomy and Disability on the influential role of adapted companies in labour inclusion (UNEA, 2025[29]).
National initiatives are often co-ordinated with social economy representatives. For instance, the French Ministry of Education supports the "Semaine de l'ESS à l'École" (Social and Solidarity Economy Week at School), an annual event organised since 2017 (Ministry of National Education, Higher Education and Research, 2025[30]). The week raises awareness about social and solidarity economy among primary and secondary school students across France and includes meetings with social economy practitioners, co-operative games, and field visits to social economy entities. The week is organised and run by a partnership of L'ESPER (L'Économie Sociale Partenaire de l'École de la République), OCCE (Office Central de la Coopération à l'École) and Coop FR.
Strategies, plans and legal framework
The 2014 Law underpins the social and solidarity economy, which is recognised as a distinct entrepreneurship model. In July 2014, the Law on Social and Solidarity Economy formally acknowledged social and solidarity economy (SSE) as a unique economic approach rooted in social purpose, democratic governance, limited profit distribution, and mandatory asset reinvestment (Légifrance, 2025[31]). The law expanded the scope of SSE beyond traditional co-operatives, associations, mutuals and foundations to encompass commercial enterprises meeting specific criteria – such as prioritising social utility, implementing an equitable wage policy (with a maximum wage ratio of 1:10), and maintaining locked-in reserves (RIPESS Europe, 2023[32]). Crucially, it introduced the ESUS (Entreprise Solidaire d’Utilité Sociale) accreditation, granting eligible organisations access to targeted funding and investment channels.
France is currently formulating a comprehensive national SSE strategy for 2025–35 centred on simplifying regulation, reinforcing oversight, and strengthening sectoral support. This forthcoming strategy – scheduled for presentation to the European Commission by late 2025 – is built on three pillars: “Simplify” (streamlining administrative and regulatory frameworks); “Protect” (establishing a monitoring unit to pre-empt organisational failures); and “Support” (developing an INSEE satellite account, facilitating co-operative takeovers of distressed firms, fostering co-operation between chambers and regional SSE bodies, improving communication and ESUS accreditation, and reviewing funding mechanisms). The strategy is being co-designed through extensive consultation involving national, regional, local, and citizen stakeholders (ESS France, 2025[33]).
The social economy is also embedded within wider strategic investment programmes. The France 2030 recovery initiative, launched in October 2021 and partly EU-funded, explicitly includes guidance for SSE actors as part of its broader economic modernisation agenda. At regional level – particularly in Île-de-France – dedicated strategies link SSE to economic development through social procurement targets, regional incubators (in partnership with business schools like HEC), access to ESF+ support, and inclusive employment schemes (French Government, n.d.[34]).
Support from the public sector
France boasts well-structured public institutions at national and local levels that proactively support social economy organisations. The government includes a Minister Delegate for the Social and Solidarity Economy (SSE), who is attached to the Ministry of Economy, Finance, Industrial and Digital Sovereignty. Previously, the State Secretary for the SSE, reporting to the Prime Minister's Office, was responsible for SSE policy (OECD CFS, 2023[6]). The Directorate General of the Treasury (DG Trésor) within the Ministry of Economy, Finance, Industrial and Digital Sovereignty is responsible for proposing and implementing economic policy in domestic, European and international spheres, while the General Directorate for Enterprises (DGE) ensures the sector is integrated into wider economic planning and policy implementation.
Legally mandated representative bodies foster dialogue and strategy formulation for the social economy. Under the 2014 law, the Superior Council for the Social and Solidarity Economy (Conseil Supérieur) promotes ongoing dialogue between stakeholders and public authorities. ESS France, a national federation, consolidates social economy entities – ranging from chambers to co-operatives – acting as their collective voice at national and regional levels. Meanwhile, 18 Regional Chambers of the Social Economy (CRESS), covering mainland France and overseas territories, drive regional implementation of social economy policies, including data collection via regional observatories. Each region also develops tailored Territorial Policies for the Social Economy through agreements between CRESS and local governments.
Local economic clusters (Pôles Territoriaux de Coopération Économique) catalyse cross-sector innovation and co-operation. These clusters facilitate partnerships between public authorities, research institutions, training providers, and businesses to promote socially or technologically innovative projects with sustainable local impact.
Bpifrance serves as a cornerstone for financial support to social economy enterprise. As France’s public investment bank, jointly owned with Caisse des Dépôts, it offers a comprehensive suite of financial instruments – including long-term investment loans, loan guarantees, equity, and grants – to social economy actors and SMEs. In 2021 alone, Bpifrance deployed approximately EUR 510 million in social financing across 850 entities, working in tandem with commercial banks to enhance access to capital and foster innovation and competitiveness (BPIfrance, n.d.[35]).
Support from the private sector
Avise is a national association that provides strategic expertise and operational support throughout the lifecycle of social economy projects. Founded in Paris in 2002, Avise offers comprehensive online resources and co-ordinates a nationwide network of regional advisers. Acting as an intermediary organisation, Avise manages European Social Fund allocations dedicated to social innovation in partnership with the French state and regional authorities (AVISE, 2023[36]) (AVISE, 2023[37]).
Mouvement Impact France convenes impact-driven enterprises to foster peer exchange and collective advocacy. It connects social enterprises, mission‑oriented businesses, and impact entrepreneurs committed to inclusive and ecological economic transformation (Impact France, n.d.[38]).
The Dispositif Local d’Accompagnement (DLA) delivers tailored, free support to job‑creating social economy organisations. Since 2002, this public‑private programme has aided around 6,000 entities annually through a network of 17 regional and 103 departmental operators, offering strategic diagnostics, coaching, and employment‑focused consolidation (Dispositif Local d'Accompagnement, n.d.[39]). Similarly, the Les Canaux initiative serves as both a local and national hub for social, solidarity and circular economy actors. Supported by the City of Paris, it facilitates events, training, and resources to enhance social and environmental innovation among citizens, businesses, and public authorities (Les Canaux, 2025[40]).
Specialised incubators and accelerators support impact‑oriented start‑ups. For example, Ticket for Change empowers changemakers through training and mentorship since 2014, while La Ruche and Ronalpia (established 2008 and 2011) support region‑based social enterprises through incubation and capacity‑building (La Ruche, n.d.[41]) (Ronalpia, n.d.[42]).
National awards and competitions also spotlight and reward excellence within the social economy. The annual Prix de l’Économie Sociale et Solidaire, organised by ESS France and regional CRESS chambers, awards regional winners EUR 1 000 and a national prize of EUR 5 000 (Mois de l’ESS, n.d.[43]). Similarly, the Prix du Mouvement Associatif recognises engagement, employment creation, co-operative models, digital practices, and green transformation, granting EUR 5 000 and legal support (Le Mouvement Associatif, n.d.[44]).
A diversified private funding ecosystem complements public support across all stages of development (AVISE, 2022[45]). Associations like FAIR, which manages the Finansol solidarity savings label, promote impact investing (FAIR, n.d.[46]). Fondation de France, comprising over 900 foundations and six regional branches, funds projects in inclusion, culture, education, and environment (Fondation de France, n.d.[47]). Adie extends micro‑loans up to EUR 15 000 and provides mentoring to entrepreneurs excluded from traditional banking (Adie, n.d.[48]).
Co-operative and ethical banks offer mission‑aligned financial products. For example, La Nef, a co-operative bank with some 48 000 members, has lent EUR 1.4 billion to social, ecological, and cultural initiatives, emphasising transparency (La Nef, n.d.[21]). Crédit Coopératif also provides tailored savings accounts (e.g. Livret Agir) and specialised loans and guarantees to social economy organisations, particularly in sectors such as health, tourism and renewable energies (Crédit Coopératif, n.d.[49]).
Strategies, plans and legal framework
Regional and local governments play a pivotal role in bolstering social economy enterprises. Regions, departments and municipalities have all developed tools to raise awareness of the SSE, implement “buy social” procurement plans, and help social businesses start up and scale. The national SSE law of 2014 reinforced this multi-level support framework by mandating regular Regional SSE Conferences and the involvement of Regional SSE Chambers (CRESS) in economic planning. In practice, every French region now co-designs an SSE strategy with local stakeholders. For example, Brittany held its 5th Regional SSE Conference in late 2024 to evaluate the past decade and co-construct the upcoming 2025–28 regional SSE strategy, in partnership with the State and CRESS Bretagne (GREF Bretagne, 2024[50]).
Most regions have recently updated or expanded their SSE strategies. Île-de-France, Occitanie, Hauts-de-France, Nouvelle-Aquitaine, and others have all adopted multi-year plans to strengthen the social economy. These strategies are often integrated into the regions’ broader economic development schemes (SRDEII) and set clear priorities. For instance, Occitanie has made SSE a “priority strategic sector” in its 2022–28 regional development plan, defining five focus areas: Promoting SSE across all economic/educational spheres, expanding dedicated support networks, developing tailored finance tools, leveraging public procurement, and elevating SSE internationally (La Région Occitanie, 2024[51])
The Île‑de‑France region has adopted a proactive strategy for the social economy to position itself as a major hub for inclusive and solidarity-driven enterprises. The 2022–28 Regional Strategy for Social and Solidarity Economy (SRESS) builds on the 2014 SSE and NOTRe laws by embedding the sector within its broader economic development framework. It prioritises key areas such as raising awareness among conventional businesses, leveraging public procurement, and increasing support through incubators, diagnostic tools, regional funds (including EUR 10 million for Inv’ESS and another EUR 10 million for seed investment via INCO), and EU‑funded Prom’ESS to help entities access European financing (Région île de France, 2022[15]).
The Hauts‑de‑France region has reaffirmed its commitment to the social economy through its updated roadmap for 2024–28, emphasising generational renewal, digital and ecological transitions. With some 200 000 jobs in the social and solidarity economy, the region aims to boost sectoral recruitment through education, enhance employment attractiveness, and accelerate green and digital adaptations within its economic ecosystem (Région Hauts-de-France, 2025[52]).
Support from the public sector
Regions, départements and municipalities have developed tools to raise awareness of the SSE, implement “buy social” procurement plans, and help social businesses start up and scale (European Commission, 2025[53]). The national SSE law of 2014 reinforced this multi-level support framework by mandating regular Regional SSE Conferences and the involvement of Regional SSE Chambers (CRESS) in economic planning. In practice, every French region now co-designs an SSE strategy with local stakeholders. For example, Brittany held its 5th Regional SSE Conference in late 2024 to evaluate the past decade and co-construct the upcoming 2025–28 regional SSE strategy, in partnership with the State and CRESS Bretagne (GREF Bretagne, 2024[50]).
Most regions have recently updated or expanded their SSE strategies. Île-de-France, Occitanie, Hauts-de-France, Nouvelle-Aquitaine, and others have all adopted multi-year plans to strengthen the social economy. These strategies are often integrated into the regions’ broader economic development schemes and set clear priorities. For instance, Occitanie has made SSE a priority strategic sector in its 2022–28 regional development plan, defining five focus areas: Promoting SSE across all economic/educational spheres, expanding dedicated support networks, developing tailored finance tools, leveraging public procurement, and elevating SSE internationally (La Région Occitanie, 2024[51]). Similarly, Hauts-de-France’s new 2024–28 roadmap identifies major axes such as generational renewal (promoting SSE in schools and universities), improving the attractiveness of SSE careers, and accelerating the digital and ecological transitions in SSE enterprises.
Financial support and investment at the regional level have expanded to meet SSE needs. Many regions open their mainstream business aid programmes to SSE organisations and also create dedicated funding instruments. For example, Occitanie not only makes its general enterprise grants and loans accessible to SSE businesses, but also co-finances solidarity-oriented investment funds. The Occitanie region partners with France Active to guarantee bank loans and strengthen SSE entities’ equity, and it joined as a shareholder in a regional solidarity finance co-operative (Initiatives pour une Economie Solidaire) to inject patient capital into social enterprises (La Région Occitanie, 2024[51]). In 2021, Occitanie and the national Banque des Territoires launched the Investir Solidaire en Occitanie fund to boost the equity of local SSE entities.
Infrastructure and capacity-building support are also prominent features of subnational SSE support. Most regions now fund or manage incubators, clusters and advisory hubs for social entrepreneurs. For example, Occitanie operates Pôle REALIS, a regional incubator dedicated to social enterprises, which has helped launch around 80 enterprises (creating 560 jobs) since 2013. To extend its reach, Occitanie recently opened a second hub at La Cité in Toulouse, ensuring social start-ups across the region can access training, mentoring and co-working support (La Région Occitanie, 2025[54]). In the Paris region, the Regional Council partners with institutions such as HEC Paris and networks like Les Canaux, a Paris-backed hub for social and circular economy actors incubating impact-driven start-ups and social innovations (Les Canaux, 2025[40]).
Subnational authorities also use public procurement and EU funding programmes as levers to grow the social economy. Many regional and municipal governments have adopted socially responsible procurement targets or “reserved markets” to channel purchasing towards SSE providers. For example, Nouvelle-Aquitaine’s regional pact highlights joint efforts to increase socially responsible purchasing across local authorities (CRESS Nouvelle-Aquitaine, 2021[55]). In addition, regions are helping SSE entities access European funds and projects. A notable example is Île-de-France’s support for the Prom’ESS programme since 2024, led by CRESS Île-de-France, which provides free diagnostics and coaching to help social enterprises secure EU funding opportunities (CRESS Ile-de-France, 2025[56]). Several regions also tap European Social Fund (ESF+) resources to co-fund innovation incubators, training, and inclusive employment schemes tied to the SSE. Through these various initiatives – strategic planning, financing, capacity-building, procurement policies and EU partnerships – France’s subnational public sector has created a robust enabling environment for social and solidarity enterprises across the country.
Support from the private sector
Several established incubators across France deliver tailored support to social entrepreneurs. In the Paris region, Pulse Montreuil (formerly Le Comptoir), initiated by Groupe SOS in 2014, offers incubation programmes, mentoring and workspace to social impact start‑ups (Groupe SOS, n.d.[57]). Similarly, in Provence‑Alpes‑Côte d’Azur, Inter‑Made – a co-operative incubator founded in 2001 – advances social innovation through targeted support to socially driven projects (Inter-Made, n.d.[58]).
Regional solidarity venture‑capital organisations provide financial backing to social economy entities. In Hauts‑de‑France, Autonomie & Solidarité, a Lille‑based co-operative founded in 1990, channels citizen savings into impact businesses. It has funded over 420 enterprises with more than EUR 1.85 million via equity, shareholder loans and convertible bonds, typically investing up to EUR 100 000 per project (Autonomie & Solidarité, n.d.[59]). In the French Basque Country, Herrikoa, similarly mobilises collective savings to support SMEs and social enterprises with minority equity stakes ranging from EUR 100 000 to EUR 1.5 million.
Local philanthropic and civic organisations also play a vital role in supporting social economy start‑ups. In Bordeaux, for instance, Bordeaux Mécènes Solidaires (BMS) provides financial assistance, mentoring and networking to projects promoting social inclusion, environmental sustainability and community development, collaborating closely with regional businesses and institutions (Bordeaux Mécènes Solidaires, n.d.[60]).
Definition of non-profit organisations
Under French tax law, non-profit organisations (organismes sans but lucratif) are exempt from corporate income tax (Article 206-1 of the General Tax Code, CGI), local business tax (Article 1447 CGI) and VAT (Article 261, 7-1-b and d CGI), provided their management is disinterested – as defined in Article 261, 7-1-d CGI – and they do not distribute profits or allocate any part of their assets to members. They must be managed voluntarily by individuals with no direct or indirect interest in the results of the organisation's activities. Limited remuneration of managers is permitted under strict conditions of transparency, proportionality and statutory control.
Economic activities
According to a tax doctrine document (n°BOI-IS-CHAMP-10-50-10-20), a non-profit organisation may engage in economic activities, provided that these activities are related to or facilitate the public-benefit purpose and remain ancillary to the organisation’s primary mission (Bulletin Officiel des Finances Publiques - Impôts, 2017[61]).
In France, associations are subject to specific reporting and transparency requirements. Those receiving more than EUR 153 000 in subsidies, engaging in economic activities, or holding public interest status must file their accounts (European Commission, 2023[62]). An independent auditor must certify the annual reports of associations meeting certain financial thresholds, including those receiving over EUR 153 000 in public subsidies or tax-deductible donations, as well as those engaged in economic activities that meet at least two of the following criteria: At least 50 employees, EUR 3.1 million in turnover or resources (excluding tax), or a balance sheet of a least EUR 1.55 million. Additionally, associations with financial resources exceeding EUR 200 000 and employing one to three executive officers require an audit.
Regarding transparency, the public can access an association’s statutes, management decision, and mandatory documents upon request at the préfecture (European Commission, 2023[62]). Furthermore, associations receiving more than EUR 153 000 in public subsidies or tax-deductible donations must publish their annual reports in the Government Gazette.
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