Las «benefit corporations» norteamericanas

  • Iñigo Zavala Ortiz de la Torre University of Deusto
DOI: https://doi.org/10.18543/dec-3-2013pp75-105
Keywords: general public benefit, stakeholders, specific public benefit, social enterprise, benefit corporation, third party standard, social impact, environmental impact

Abstract

The Benefit Corporation is a new type of social enterprise that has been enacted in the United States legislation. With the basis of a capitalist corporate legal entity, this corporation should pursue a specific public benefit. The benefit corporation tries to encompass the legitimate financial rights of the shareholders with those of the rest of the stakeholders of the company. So the Directors should work to generate returns for the shareholders, but through the exercise of an activity that should has a material positive impact on society and the environment, taken as a hole. This positive impact should be assessed against a third-party standard.

Received: 10 June 2013
Accepted: 30 July 2013

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Published
2021-03-10
How to Cite
Zavala Ortiz de la Torre, Iñigo. 2021. “Las «benefit Corporations» Norteamericanas”. Deusto Estudios Cooperativos, no. 3 (March), 75-105. https://doi.org/10.18543/dec-3-2013pp75-105.
Issue
No. 3 (2013)
Section
Articles

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