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Société d'Impact Sociétal (SIS)

A Société d’Impact Sociétal (SIS) is a company whose first objective is to generate a measurable positive social or environmental impact, the second objective being the financial return.

The SIS moves away from the market economy logics that we are used to by composing with investors with very different backgrounds and motivations. On one side, impact investors provide capital whose sole ambition is the creation of social or environmental impact. Return investors on the other side provide capital on which they will get a financial return but only once the initial impact objectives will be reached. This unique structure links together the profitmaking commercial sector and the non-profit sphere.

The relevance of the Working Group for Luxembourg

Legislation over SIS would allow a better integration of the solidarity economy to the Luxembourg market place. This innovates by admitting the existence of a business model whose first objective would not only be profit in its economic sense and therefore will permit an easier access to financing for these companies.

It would also provide several legal conditions to respect in order to protect the general interest vocation of the company covering the statuses, the capital and the allocation of profits.

Concrete objectives of the Working Group

In September 2013, Romain Schneider, who was at that time the Deputy Minister for Solidarity Economy, submitted for consultation his draft for legislation on the SIS. The next step will be the introduction of the document in the Chamber of Deputies.

After working closely with the Ministry to draw up the draft law, the objective of the working group is to push the bill forward through the next legislation stages.

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Luxembourg Impact Investing Platform (LIIP)

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Impact Measurement

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