(ii)

has the achievement of measurable, positive social impacts as its primary objective in accordance with its articles of association, statutes or any other rules or instruments of incorporation establishing the business, where the undertaking: provides services or goods to vulnerable or marginalised, disadvantaged or excluded persons, employs a method of production of goods or services that embodies its social objective, or provides financial support exclusively to social undertakings as defined in the first two indents;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.