As already mentioned, Italy was the first to introduce such legislation with its “A- and B-type social cooperatives” in 1991 and it has been successful in increasing the number of this type of organization over the years. Belgium introduced legislation for a “company with a social purpose” in 1995, Portugal created the “social solidarity cooperative” in 1998, and Greece the “social cooperative with limited liability” in 1999 (Defourny, 2001). France introduced the soci´ et´e coop´eratives d’int´erˆet collectif (cooperative society of collective interest) in 2001. This legislation was supported by the European Commission’s Digestus Project begun in October 1998 that proposes legal changes to member states with the goal of promoting social enterprise along the Italian model of cooperative enterprise (Lindsay et al., 2003). New legal entities tend to adopt the cooperative form as it emphasizes entrepreneurial behavior (Borzaga & Defourny, 2001). The newest organizational form for social enterprise in Europe is the “community interest company” introduced in the United Kingdom in 2005.