“Benefit Corporation” on uusi yhtiömuoto, jossa voittoa tavoittelevaan liiketoimintaan yhdistyy ympäristö- ja/tai yhteiskuntavastuu. Euroopassa Italia ja Ranska ovat edelläkävijöitä uusia yhtiömuotoja koskevien yhtiölakien säätämisessä. Jo aiemmin vastaavia yhtiömuotoja koskevia lakeja on säädetty mm. Yhdysvalloissa.
Benefit corporations represent a new business model capable to integrate the profit-oriented economic activity with the purpose of common benefit, producing in the long-term positive effects on territories and the environment, people, communities and other stakeholders. Although the first legislative initiative dates back to 2010 in the U.S., Italy in 2016 and France in 2019 imported this experience in Europe, duly adapted to their law systems, introducing respectively the so called Società Benefit (SB) and the Sociétés à Mission (SàM), while other member States are discussing about this subject and the debate is open within the EU institutions. Moreover, it is important to take into consideration that this model varies from B-Corp: an international certification achievable by any for-profit company and aimed at measuring the environmental and social impact of the company at a given time.
Read full article by Gary Cohen and Jefferson Larue from Aliant France, and Mariangela Zito and Alessandro Grangiotti from Aliant Italy: https://www.aliantlaw.com/publications/benefit-corporations-italy-and-france-pioneers-in-europe/ and watch Aliant webinar about the topic: (1) Benefit Corporations: Italy and France Pioneers in Europe – YouTube