Bracken, Joseph A.  "Spirit and Society: A Study of Two Concepts."  Process Studies 15, no. 4 (Winter 1986): 244-55.

Abstract

"Spirit" in Hegel's philosophy and "society" in Whitehead's thought both point toward a still more comprehensive process-oriented approach to reality.  "Spirit" makes clear that Whiteheadian societies are genuine ontological totalities even though they come into being and continue to exist through the interrelated activity of their constituent actual occasions.  "Society," on the other hand, suggests that spirit in Hegel is (or at least should be) a processive and primarily communitarian reality.  [Abstract from The Philosopher's Index]