最近新聞報道多宗港人成立的社區利益公司 (Community Interest Company, CIC) 因缺乏捐款而難以生存，再次突顯香港人在英國設立社企時，對 CIC 運作模式的普遍誤解。許多香港人選擇註冊成為 CIC，本意是希望在英國延續香港社企精神，為當地香港社群提供服務，並冀望能獲得捐款及政府資助。然而，CIC 的運作模式不一定和香港的非牟利組織或慈善團體相近，經營不善導致不少 CIC 面臨資金短缺的困境。
CIC 究竟是什麼？簡單來說，CIC 是一種在英國註冊的營利公司，其主要目的是為社會帶來正面影響，並將其大部分或一部分利潤再投資於社區項目。然而，CIC 並不一定是非牟利組織，亦非慈善團體。這點至關重要，因為許多香港人誤以為 CIC 等同於香港的非牟利組織，可以輕易獲得捐款和政府資助，繼而忽略了營利模式的重要性。這種誤解，源於香港社會對非牟利機構的認知與英國存在差異，直接導致了在英港人社企的資金困境。
事實上，香港法律上並不存在「非牟利組織」這個明確的法律框架。我們日常所稱的「非牟利組織」，通常是以成員擔保成立的有限公司 （Company Limited by Guarantee）的形式註冊，因不設股本所以法律上無法將營利以股息派發。而慈善機構，則為按法律要求獲得慈善地位的機構，並會獲相關稅務優惠（香港稱88牌）。於英國，慈善機構需向Charity Commission (慈善機構委員會）註冊並受其及相關繁複謹慎的法規監管。
因此，即使註冊為 CIC 的社企，其賺取利潤仍然是其主要營運模式，而非單純依靠捐款來維持運作。一個穩健的商業模式，才是 CIC 持續發展的基石。切勿將 CIC 與慈善機構混淆，更不應以道德壓力強迫他人捐款給 CIC。捐款應基於自願和對 CIC 社區貢獻的充分了解，而非來自道德綁架或社會壓力。香港人在英國成立社企，需要摒棄在香港的非牟利思維，積極學習和應用英國的商業模式，才能在營利和社會貢獻之間取得平衡。
要了解英國人如何成功運作 CIC，可以參考先鋒郵報 (Pioneers Post) 的百大社會企業名單 (https://immersives.pioneerspost.com/SE100-2023/index.html)。 該名單上的企業，展現了多元化的商業模式，證明 CIC 可以透過商業活動產生利潤，並將利潤再投資於其社會使命。 這些成功案例，涵蓋不同行業和社會議題，例如環保、教育、健康等，為有意在英國成立 CIC 的香港人提供了寶貴的參考和借鑒。 這些企業的成功，並非單純依靠捐款，而是建立在穩健的商業模式和清晰的社會使命之上。 它們證明了，在英國，CIC 可以成為一個可持續發展的商業模式，並有效地為社會帶來正面影響。 只有建立可持續的營利模式，才能讓 CIC 真正實現其社區利益的目標，長遠地為社群作出貢獻，並避免重蹈「缺乏捐款而難以生存」的覆轍。成功的 CIC，應該展現其商業模式的可持續性，並以透明的方式向公眾交代其財務狀況和社會影響。
成立公司以盈利為本是正常不過的事，金錢是資源的其中一種，沒有能力得到更多資源就沒有能力幫助別人。所以不應因為’牟利’就認為是不對的事。大眾也明白世上是沒有免費午餐。
Recent news reports that highlight the challenges faced by Community Interest Companies (CICs) founded in Hong Kong and operating in the United Kingdom, due to inadequate donations, emphasize a prevalent misconception among Hong Kong entrepreneurs who establish social enterprises in that country. Numerous entrepreneurs opt for CIC registration with the aspiration of emulating the social enterprise model prevalent in Hong Kong, which aims to serve the local community while fostering realistic expectations regarding donations and governmental funding. However, it is important to note that the operational framework of a CIC does not necessarily mirror that of non-profit organisations or charities in Hong Kong, and inadequate management practices have resulted in financial difficulties for many CICs.
What precisely is a Community Interest Company (CIC)? In succinct terms, a CIC is a for-profit entity registered in the United Kingdom, primarily established to generate a positive social impact while reinvesting the majority, or a significant portion, of its profits into community development initiatives. It is imperative to clarify that a CIC is neither a non-profit organisation nor a charity. This distinction is essential as numerous individuals in Hong Kong mistakenly conflate CICs with non-profit organisations in Hong Kong, anticipating straightforward access to donations and government grants, thus overlooking the necessity of a robust profit-generating business model. This misconception arises from the differences in the perception and regulation of non-profit organisations in Hong Kong compared to the United Kingdom, which directly contributes to the funding challenges encountered by Hong Kong social enterprises operating within the UK. Charitable organizations in Hong Kong enjoy the advantages of tax exemptions granted subsequent to a comparatively straightforward registration procedure referred to as’ license 88′. Conversely, their counterparts in the United Kingdom are faced with a significantly more stringent registration process governed by the Charity Commission, as well as being subjected to thorough and meticulous regulatory oversight.
In fact, Hong Kong lacks a clearly defined legal framework regarding non-profit organisations that parallels that of the United Kingdom. The entities commonly referred to as non-profit organisations in Hong Kong are typically registered as companies limited by guarantee. Due to the absence of share capital, profits cannot be legally distributed as dividends.
Consequently, even for Community Interest Companies (CICs) functioning as social enterprises, the generation of profit remains their principal operational model, rather than depending solely on donations for sustainability. A robust business model is fundamental to the long-term viability of a CIC. It is imperative to distinguish CICs from charitable organizations and to refrain from employing moral pressure to solicit donations. Contributions should be premised on voluntary participation and a comprehensive understanding of the CIC’s contributions to the community, rather than being influenced by guilt or social coercion. Entrepreneurs from Hong Kong establishing social enterprises in the United Kingdom must relinquish the non-profit mentality prevalent in Hong Kong and actively engage in learning and implementing UK business models to achieve an equilibrium between profitability and social impact.
To gain an understanding of how British entrepreneurs adeptly manage Community Interest Companies (CICs), one should consult the Pioneers Post’s compilation of the top 100 social enterprises (https://immersives.pioneerspost.com/SE100-2023/index.html). These enterprises exemplify a variety of business models, substantiating the notion that CICs can yield profits through commercial endeavors, which are subsequently reinvested into their social objectives. These exemplary cases, encompassing diverse sectors and addressing social challenges such as environmental conservation, education, and healthcare, provide invaluable insights and guidance for residents of Hong Kong who aspire to establish CICs within the United Kingdom. Their achievements are not solely predicated upon charitable contributions; rather, they are underpinned by robust business frameworks and distinctly articulated social missions. They exemplify that within the UK context, a CIC can serve as a sustainable business model that effectively engenders a positive social impact. Only through the establishment of sustainable profit-generating frameworks can CICs genuinely fulfill their community benefit objectives, make substantive contributions to the community over the long term, and avert the pitfall of overreliance on donations for their survival. Successful CICs must demonstrate the sustainability of their business models and transparently provide accountability regarding their financial performance and social impact to the public.
Profitability is entirely acceptable. Capital serves as a resource, and without the capability to procure additional resources, there exists no potential to aid others. Consequently, profit should not be regarded as inherently improper.
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