In recent years, social enterprises in Taiwan have experienced a period of growth and are becoming more diversified. At the same time, the government is paying more attention to fostering a policy-friendly environment for their development. Despite growing interest in social enterprises, research on this phenomenon remains limited in Taiwan. Using a cross-sectoral perspective, this study is based on qualitative data from in-depth interviews on social enterprises. There are three main findings, first, the development of Taiwan’s social enterprise policy is deeply affected by different sectors. Second, the roles of the sectors are distinct and there is frequent cross-sectoral cooperation. Third, there is still a gap between the government sector’s and other sectors’ views of the social enterprise policy.