MISSION, GOVERNANCE AND ACCOUNTABILITY IN THE "ECONOMY OF SHARING" COMPANIES: A REAL COMBINATION BETWEEN ENTREPRENEURSHIP AND SUSTAINABLE DEVELOPMENT

The present paper want to reflect about the experience of Economy of Sharing(E.S) enterprises and then to trace the relationship between different aspect of that case and the sustainable development. In fact that project was born in Brazil on 1991 to solve powerty problems near S. Paulo area, and now is developed all over the world and, at present, Brazil government is considering it as one of the most important model to develop the poorest areas. We join in the debate, that takes part in an ongoing research study, within an approach that cannot only be positive, but developing a legal type perspective as well, relative to the orientation to be supplied to the "mission", concerning the ways, that have to be carried on within the management of the company and coherence that has to be kept up in the external accounts statement. The analysis methodology used is, at the same time, inductive as well as deductive: through inductive analysis we will consider companies that make up part of the "Progetto di Economia di Comunione nella liberta" ("Project of Economy of sharing in freedom")(E.S.) and thereafter we will use a theory model, which is by now known in doctrine, that analyses companies through the scheme: "Mission, governance and accountability". We will apply such a model to the work, trying to see those innovative elements involved that we may meet up with in the process of defining Mission and in the framework of company governance and consequently, we will try to analyse the principal aspects that characterise them in the external accounts statement.