This paper is part of the author's broader comparative research on French legal regulations. In this case, the analysis focuses on the specific concept of ESS (économie sociale et solidaire), which was introduced into French legislation in 2014, almost ten years earlier than in Poland. This ESS concept, which can be translated as "social and solidarity economy," is a significant sector in France combining economic and social activity. It encompasses associations, cooperatives, mutual insurance companies, and foundations, which generate approximately 10% of GDP and employ 13-14% of the private sector. Characterized by shared governance and limited profitability, it plays a key role in addressing social and environmental issues through local, inclusive, and solidarity-based actions. Selecting France as a point of reference for comparative analysis allowed to achieve the primary goal of this publication: to identify certain differences in the discussed area, which, especially from the perspective of the Polish legislator, may serve as a catalyst for reflection on potential statutory changes. The comparative method, which allows for an analysis of law from a broader perspective than just the national perspective, also gave the possibility to draw conclusions regarding potential directions for changes, both in general and specific nature. One such conclusion is that the French legislator assigns a much more crucial role to entities pursuing the development of the social economy than their Polish counterpart.