Valencia, España
In recent years, the benefit corporation phenomenon has extended from many US jurisdictions to other countries. Benefit corporations are an expression of the principles of corporate social responsibility in company law through the creation of companies aiming at an enlightened value, for not only the shareholders but the stakeholders. However, different forms of corporations serve this purpose in the United States and in European and Latin American countries. Some are more proximate to non-profit entities, while others, more recently, to the North American model of the benefit corporation. This chapter reviews the current trends in company law that refer to these special legal forms, along with the regime of “public-interest entities” in the European Union and the institutional perspective maintained in some of its jurisdictions. To this end, this chapter analyzes the different legal forms of adaptation of the basic features of benefit corporations and other public purpose-driven companies to the regulatory environment in each jurisdiction.
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