In Western Europe, most social enterprises operate under the legal form of either a non- profit association or a cooperative. Social enterprises are established as associations in those countries where the legal definition of association allows a degree of freedom in selling goods and services on the open market. In countries such as Sweden, Finland, and Spain where associations are more limited in this regard, social enterprises tend to be created under the legal form for cooperatives (Borzaga & Defourny, 2001). As such, unlike in the United States, cooperatives with social and employment objectives are also deemed