一、中文部分
(一)書籍
1.Michael E. Porter著(2001)。高登第、李明軒譯。《競爭論》,初版,台北:天下遠見。
2.社企流(2014)。《社企力:社會企業=翻轉世界的變革力量。用愛創業,做好事又能獲利》,初版。台北:果力文化。
3.劉子琦(2012)。《英國社會企業之旅-以公民參與實現社會得利的經濟行動》,初版。台北:新自然主義。
(二)期刊
1.方元沂、江永楨(2017)。〈社會使命型企業-社會企業概念分析及修法芻議〉,《華岡法粹》,第63期,頁67-129。
2.王文宇(2016)。〈從商法特色論民商合一制度〉,《月旦法學雜誌》,第251期,頁85-103。
3.王世強(2012)。〈英國社會企業認證的經驗與啟示〉,《河南廣播電視大學學報》,第25卷第3期。
4.李宜樺、吳佳餘、杜育任(2016)。〈讓改變被發現,讓影響被看見,計算社會投資報酬六步驟〉,《資誠企業永續發展新訊》,頁1-4。
5.易明秋(2013)。〈公司社會責任的實驗品-美國社會企業制度〉,《成大法學》,第26期,頁59-144。
6.林盟翔(2017)。〈「B型企業」之法制構造與爭議研析〉,《南臺財經法學》,第三期,頁49-120。
7.洪令家(2015)。〈社會企業之治理架構初探:以英美規範為基礎〉,《全國律師》,第19卷第9期,頁62-74。
8.郭大維(2016)。〈從企業社會責任到社會企業-論英國公司型態社會企業法制對我國之啟示〉,《月旦法學雜誌》,第258期,頁5-19。
9.陳盈如(2016)。〈社會企業之定義與其對於傳統公司法挑戰之迷思〉,《政大法學評論》,第145期,頁87-145。
10.陳科里(2014)。〈GRI G4正體中文版發表會特別報導〉,《證券服務》,626期,頁23-26。
11.陳麗娟(2016)。〈EU公司治理下企業社會責任之研究〉,《月旦財經法學雜誌》,第39期,頁45-72。
12.蔡嘉昇(2014)。〈從國外立法看臺灣社會企業之法制發展〉,《會計研究月刊》,第348期,頁74-79。
13.鄭勝分(2017)。〈我國社會企業認證之方式與指標〉,《國土及公共治理》,第1期,頁26-35。
(三)學位論文
1.江永楨(2017)。《從營利到共益的公司法典範轉移-建構適合社會企業發展之法制》,國立臺灣大學法律學研究所碩士論文(未出版),台北。2.許哲瑋(2015)。《我國社會企業法制環境之研究-以「社會企業行動方案」為中心》,國立政治大學法律學研究所碩士論文(未出版),台北。3.劉容妤(2015)。《社會企業─企業典範轉移之研究》,國立臺灣大學法律學研究所碩士論文(未出版),台北。(四)網路資料及其他
1.中華民國企業永續發展協會(2014),GRI G4永續性報告指南-報告原則與標準揭露,正體中文版, https://www.globalreporting.org/resourcelibrary/Chinese-Traditional-G4-Part-One.pdf(最後瀏覽日:05/19/2018)。
2.中華民國企業永續發展協會(2014),GRI G4永續性報告指南-實施手冊,正體中文版, https://www.globalreporting.org/resourcelibrary/Chinese-Traditional-G4-Part-Two.pdf(最後瀏覽日:05/19/2018)。
3.公司法全盤修正委員會修法建議,http://www.scocar.org.tw/pdf/section3.pdf(最後瀏覽日:05/21/2018)。
4.公司法全盤修正重要議題研討會會議手冊,2018年3月14日。
5.李昭安(2017),〈「逾半淨利要投入社會實踐」-綠委一部專法引爆社企圈論戰〉,《上報》, https://www.upmedia.mg/news_info.php?SerialNo=23172(最後瀏覽日:01/09/2019)。
6.林珮萱(2017),〈台灣20家B型企業或認證榮登亞洲第一〉,《遠見雜誌》,2017年10月號,https://www.gvm.com.tw/article.html?id=40287(最後瀏覽日:05/21/2018)。
7.高宜凡(2014),〈韓國的社企經驗-訂專法救弱勢,沒補助如何撐下去〉,《遠見雜誌》,第342期,https://www.gvm.com.tw/article.html?id=19883(最後瀏覽日:05/21/2018)。
8.彭子珊(2016),〈SROI算出你的愛心值多少〉,《天下雜誌》,第604期,https://csr.cw.com.tw/article/38444(最後瀏覽日:05/21/2018)。
9.經濟部,公司法社企諮詢會議線上紀錄,http://sayit.archive.tw/2017-03-02-%E5%85%AC%E5%8F%B8%E6%B3%95%E7%A4%BE%E4%BC%81%E8%AB%AE%E8%A9%A2%E6%9C%83%E8%AD%B0(最後瀏覽日:01/09/2019)。
10.經濟部,社會企業行動方案(民國103-105年)(核定本),https://www.ey.gov.tw/Upload/RelFile/26/716149/8d8b6be7-0e21-4a37-9c72-871e28b325d2.pdf(最後瀏覽日:05/21/2018)。
11.蔡淑芬(2017),〈SROI 解碼公益投資價值〉,《中時電子報/工商時報》,http://www.chinatimes.com/newspapers/20170213000108-260210(最後瀏覽日:05/21/2018)。
12.賴樹立、施淑惠、劉岳屏(2013),〈韓國社會企業政策推動及發展考察報告〉,行政院勞工委員會職業訓練局,https://report.nat.gov.tw/ReportFront/PageSystem/reportFileDownload/C10200506/001(最後瀏覽日:05/21/2018)。
13.顏和正(2018),〈全球第一家B型企業認證的銀行/副董驅邪/員工放感心假〉,《天下雜誌》,https://csr.cw.com.tw/article/40208(最後瀏覽日:05/21/2018)。
二、英文部分
(一)書籍
1.Dana Brakman Reiser & Steven A. Dean, (2017). Social Enterprise Law: Trust, Public Benefit, and Capital Markets, Oxford University Press.
2.OECD, (1999). Social Enterprises, OECD Publishing.
(二)書之篇章
1.Argyrou A., Lambooy T.E., Blomme R.J., Kievit H., Kruseman G.N., Siccama D.H. (2016). An Empirical Investigation of Supportive Legal Frameworks for Social Enterprises in Belgium: A Cross-Sectoral Comparison of Case Studies Concerning Social Enterprises in the Social Housing, Finance and Energy Sector. In Volker Mauerhofer (ed.), Legal Aspects of Sustainable Development (pp. 159-161). Switzerland: Springer, Cham.
(三)期刊
1.Christen Clarke, California''s Flexible Purpose Corporation: A Step Forward, a Step Back, or No Step at All?, 5 J. BUS. ENTREPRENEURSHIP & L. 301, (2012).
2.Dana B. Reiser, Governing and Financing Blended Enterprise, 85 CHI.-KENT. L. REV. 619 (2010).
3.Dana B. Reiser, Theorizing Forms for Social Enterprise, 62 EMORY L.J. 681 (2013).
4.Dana Brakman Reiser, The Next Big Thing: Flexible Purpose Corporations, 2 AM. U. BUS. L. REV. 55 (2012).
5.Elisabeth de Fontenay, Do the Securities Laws Matter? The Rise of the Leveraged Loan Market, 39 J. CORP. L. 725 (2014).
6.Felicia R. Resor, Benefit Corporation Legislation, 12 WYO. L. REV. 91 (2012).
7.Hiller, J.S., The Benefit Corporation and Corporate Social Responsibility, 118 J. BUS. ETHICS 287 (2013).
8.Jacques Defourny, Marthe Nyssens, Social enterprise in Europe: recent trends and developments, 4 SOCIAL ENTERPRISE JOURNAL 202 (2008).
9.Matthew F. Doeringer, Fostering Social Enterprise: A Historical and International Analysis, 20 DUKE J. COMP. & INT''L L. 291 (2010).
10.Michelle Cho, Benefit Corporations in the United States and Community Interest Companies in the United Kingdom: Does Social Enterprise Actually Work?, 37 NW. J. INT''L L. & BUS. 149 (2017).
11.Miriam A. Cherry & Judd F. Sneirson, Beyond Profit: Rethinking Corporate Social Responsibility and Greenwashing After the BP Oil Disaster, 85 TUL. L. REV. 984 (2011).
12.Murray, J. Haskell, Choose your Own Master: Social Enterprise, Certifications, and Benefit Corporation Statutes, 2 AM. U. BUS. L. REV. 1 (2012).
13.Robert T. Esposito, The Social Enterprise Revolution in Corporate Law: A Primer on Emerging Corporate Entities in Europe and the United States and the Case for the Benefit Corporation, 4 WM. & MARY BUS. L. REV. 639 (2013).
14.Schorr Jim, Social Enterprise 2.0-moving toward a sustainable model, STAN. SOC. INNOVATION REV., Summer 2006, 12 (2006).
15.Shiva Mirzanian, Washington''s Social Purpose Corporation: Creating Accountability for Corporations or Simply Providing a Halo to Undeserving Corporations?, 5 SEATTLE J. ENVTL. L. 255 (2015).
16.Steven J. Haymore, Public(ly Oriented) Companies: B Corporations and the Delaware Stakeholder Provision Dilemma, 64 VAND. L. REV. 1311, (2011).
17.Wendy Stubbs & Chris Cocklin, An Ecological Modernist Interpretation of Sustainability: the Case of Interface Inc., 17 BUS. STRAT. ENV. 512 (2008).
18.Wendy Stubbs, Characterising B Corps as a sustainable business model: An exploratory study of B Corps in Australia, 144 Journal of Cleaner Production 299 (2017).
(四)網路資料及其他
1.A Whitepaper by Nbis, B Corporations, Benefit Corporations and Social Purpose Corporations: Launching a New Era of Impact-Driven Companies (2012), available at: http://nbis.org/wp-content/uploads/2012/10/ImpactDrivenCompanies_NBIS_Whitepaper_Oct2012.pdf (last visited: May. 18, 2018).
2.Brad Edmondson, Social Purpose vs. Benefit Corporations: Small Distinction, Big Difference, Triple Pundit-people, planet, profit (2016), available at: https://www.triplepundit.com/2016/03/social-purpose-vs-benefit-corporations-small-distinction-big-difference/ (last visited: May. 18, 2018).
3.Dan Osusky, Assessing Impact: A Guide to Third Party Standards for Benefit Corporations (2012), available at: http://www.brevolutionconsulting.com/assets/Assessing-Impact-A-Guide-to-Third-Party-Standards-for-Benefit-Corporations.pdf (last visited: May. 19, 2018).
4.European Commission, A Map of Social Enterprises and Their Eco-systems in Europe, Country Report: Belgium (2014), available at: http://ec.europa.eu/social/keyDocuments.jsp?pager.offset=10&&langId=en&mode=advancedSubmit&advSearchKey=socentcntryrepts (last visited: May. 18, 2018).
5.GRI & IoE, Small business, big impact-SME sustainability reporting from vision to action (2016), available at: https://www.globalreporting.org/resourcelibrary/Small%20Business%20Big%20Impact%20Booklet%20Online.pdf (last visited: May. 19, 2018).
6.Hans-Jochen Lueckefett, Ute Binder, Corporate sustainability - Green image via company-related environmental labelling (2012), available at: https://ieeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=6360516 (last visited: May. 19, 2018), 2012 Electronics Goes Green 2012+.
7.Hyun Ahn, Social Enterprise and Social Capital Market in Korea: toward Creative Capitalism (2017), available at: http://www.cppl.ntu.edu.tw/newsfile/2017newsfile/20170520/20170520C.pdf (last visited: May. 19, 2018).
8.ISO, ISO 26000:2010 International Standard-Guidance on social responsibility (2010), first edition, available at: http://www.cnis.gov.cn/wzgg/201405/P020140512224950899020.pdf (last visited: May. 19, 2018).
9.J. Gregory Dees, The Meaning of “Social Entrepreneurship” (2001), available at: https://entrepreneurship.duke.edu/news-item/the-meaning-of-social-entrepreneurship/ (last visited: May. 21, 2018).
10.Jong Gul Kim, Current Social Enterprise Issues and Policies in Korea (2013), available at: http://www.rupp.edu.kh/projects/delphe/2013/pw2/Prof%20Jong%20Gul%20Kim.pdf (last visited: May. 19, 2018).
11.Julie Treppa & Lindsay Gehman & Jorge Lopez, Flexible Purpose Corporations (2013), Publications of Coblentz Patch Duffy & Bass LLP, available at: http://www.coblentzlaw.com/images/uploads/content/Flexible_Purpose_Corporations_-_Article.pdf (last visited: May. 18, 2018), at 3.
12.Marleen Denef, Future of Social Purpose Company in Belgium (2016), European Social Enterprise Law Association NEWS, available at: https://esela.eu/news/not-belgian-corporate-specialists-question-use-social-purpose-company-adequate-legal-status-social-business (last visited: May. 18, 2018).
13.Neetal Parekh and David Jaber, Third Party Standards for Benefit Corporations (2012), available at: https://www.triplepundit.com/2012/03/third-party-standards-benefit-corporations/ (last visited: May. 19, 2018).
14.nef, Measuring value: a guide to Social Return on Investment (SROI) (2008), second edition, available at: https://commdev.org/wp-content/uploads/2015/06/Measuring-Value-A-Guide-to-Social-Return-on-Investment.pdf (last visited: May. 19, 2018).
15.Office of Community Interest Company, Thinking of funding a CIC? - make an informed decision! (2018), available at: https://communityinterestcompanies.blog.gov.uk/author/jlewis2/ (last visited: May. 10, 2018).
16.Office of the Regulator of Community Interest Companies (2016), Complaints about community interest companies, available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/605438/cic-14-1090-complaint-about-community-interest-companies.pdf (last visited: May. 18, 2018).
17.Rate the Raters, Phase Two Taking Inventory of the Ratings Universe (2010), available at: http://s10458.pcdn.co/wp-content/uploads/2016/09/sustain_ability_ratethe_raters2.pdf (last visited: May. 18, 2018).
18.Regulator of Community Interest Companies, Annual Report 2015/2016, available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/538040/cic-16-3-community-interest-companies-annual-report-2015-2016.pdf (last visited: May. 17, 2018).
19.Regulator of Community Interest Companies, Annual Report 2016/2017, available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/630211/cic-17-2community-interest-companies-annual-report-2016-2017.pdf (last visited: May. 17, 2018).
20.William H. Clark & Larry Vranka, White Paper-The Need and Rationale for the Benefit Corporation: Why It Is the Legal Form That Best Addresses the Needs of Social Entrepreneurs, Investors, and, Ultimately, the Public (2013), available at: http://benefitcorp.net/sites/default/files/Benefit_Corporation_White_Paper.pdf (last visited: May. 18, 2018).
21.Young-Chool Choi & Ji-Hyun Jang, Analysis of Current Conditions Facing Social Enterprises in Korea: Policy Issues Regarding Their Sustainable Development (2014), available at: https://thejournalofbusiness.org/index.php/site/article/view/460/349 (last visited: May. 19, 2018).