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- تُعد شركة المنافع (بالإنجليزية: benefit corporation) في الولايات المتحدة تحديداً نوعًا من الكيانات المؤسسية الربحية، التي تتضمن التأثير الإيجابي على المجتمع والعاملين والمجتمع والبيئة بالإضافة إلى ربحها، وهي نوع من شركات مصممة لتكون هادفة وتعمل ليس فقط لمصلحة المساهمين، ولكن أيضاً لمصلحة العمال ومجتمعاتهم، وبيئتهم. أنه نوع جديد من الهياكل المؤسساتية الذي يهدف إلى تمكين الشركات من العمل نحو الأهداف المجتمعية، جنباً إلى جنب مع زيادة قيمة حقوق المساهمين، دون خرق واجب الأمانة التقليدي والتعرض لدعاوى قضائية بالنسبة للمساهمين الراغبين في رفع القيمة النقدية بأي ثمن. (ar)
- In the United States, a benefit corporation (or in several jurisdictions including Delaware, a public-benefit corporation or PBC) is a type of for-profit corporate entity, authorized by 35 U.S. states and the District of Columbia, that includes positive impact on society, workers, the community and the environment in addition to profit as its legally defined goals, in that the definition of "best interest of the corporation" is specified to include those impacts. Laws concerning conventional corporations (referred to as "C corporations" by the IRS) typically do not specify the definition of "best interest of the corporation", which has led to the interpretation that increasing shareholder value (profits and/or share price) is the only overarching or compelling interest of a corporation. Benefit corporations may not differ much from traditional C corporations. A C corporation may change to a B corporation merely by stating in its approved corporate bylaws that it is a benefit corporation; however in certain jurisdictions (especially Delaware), the terms "public benefit corporation" or "PBC" are also required to be in the legal name of B corporations. A business may choose to file as a benefit corporation instead of a traditional C corporation for many reasons; for example, a 2013 study done by MBA students at the University of Maryland showed that one main reason businesses in Maryland had chosen to file as benefit corporations was for community recognition of their values. A benefit corporation's directors and officers operate the business with the same authority and behavior as in a traditional corporation, but are required to consider the impact of their decisions not only on shareholders but also on employees, customers, the community, and local and global environment. For an example of what additional impacts directors and officers are required to consider, view the 2015 Maryland Code § 5-6C-07 – Duties of director. The nature of the business conducted by the corporation does not affect their status as a benefit corporation, instead providing them protection for including public benefits in their missions and activities. Deciding to become a benefit corporation is the choice of a company that wants to make a profit while simultaneously addressing social, economical, and environmental needs, or to operate as a traditional for-profit business corporation model. Both have their own benefits and costs. Shareholders typically judge a company's well-being on its long term financial success, in addition to public perception and quality of product, but in recent decades quarterly trading reporting has led to hyper-focus on short-term gains. As such, the perception that corporate directors are legally bound to maximize shareholder value has grown, although it is not true. The benefit corporation legislation ensures that a director is required to consider other public benefits in addition to profit, preventing shareholders from using a drop in stock value as evidence for dismissal or a lawsuit against the corporation. Transparency provisions require benefit corporations to publish annual benefit reports of their social and environmental performance using a comprehensive, credible, independent, and transparent third-party standard. However, few of the states have included provisions for removal of benefit corporation status or fines if the companies fail to publish benefit reports that comply with the state statutes. There are around 12 third-party standards that satisfy the reporting requirements of most benefit corporation statutes. A benefit corporation need not be certified or audited by the third-party standard. Instead, it may use third-party standards solely as a rubric to measure its own performance. In this case, some authors have examined and pointed out that in the current 36 states who recognize benefit corporations as legal business forms the law regarding the requirement of certifications for operation differs from state to state. For example, in the state of Indiana, there is no requirement of certifications from a third party needed to operate as a benefit corporation. It has also been suggested that other organizations that choose to operate under the business formation of a benefit corporation may also want to engage in receiving a B Corp certification from a third party, such as B Lab. Other research promotes the synergy between a benefit corporation and employee ownership. As a matter of law, in the 36 states who recognize this type of business form, a benefit corporation is used "to merge the traditional for-profit business corporation model with a non-profit model by allowing social entrepreneurs to consider interests beyond those of maximizing shareholder wealth." (en)
- Die Benefit Corporation (B-Corporation) ist eine seit 2010 in vielen Bundesstaaten der USA eingeführte Unternehmensform, mit der Gemeinwohl und privatwirtschaftlicher Nutzen besser vereinbar gemacht werden sollen. Neben dem Gewinn sind bei solchen Unternehmen ein positiver Einfluss auf die Gesellschaft, Mitarbeiter, Allgemeinheit und Umwelt definierte Unternehmensziele. Die Benefit Corporations sind nicht zu verwechseln mit der durch die private B Lab Europe Foundation in Amsterdam vergebene Zertifizierung B Corporation. (de)
- Une benefit corporation (terme anglais dont la signification la plus proche serait « entreprise d'intérêt pour la société ») ou B corporation est une forme d'entreprise à mission américaine conçue pour les entités à but lucratif qui veulent tenir compte de la société et de l’environnement, en plus du profit, dans leur structure de gouvernance et de gestion. Une flexible purpose corporation se distingue de la benefit corporation dans la mesure où elle ne vise que l'ajout d'une finalité spécifique (caritative, intérêt public, impact positif sur les employés, les fournisseurs, les clients, les créanciers ou le tissu économique de la société, ou encore sur l'environnement en général) à la finalité lucrative poursuivie. (fr)
- 公益法人（こうえきほうじん）とは、公益を目的とする事業を行う法人。一般には公益社団法人及び公益財団法人の認定等に関する法律（公益法人認定法）により公益性の認定を受けた一般社団法人や一般財団法人の総称をいう（公益法人認定法2条3号）。 (ja)
- Benefit corporation è uno stato giuridico – ammesso in 35 Stati degli USA, in Porto Rico, in Italia (dal 1º Gennaio 2016) come Società Benefit, in Colombia (2018), Canada - British Columbia (2018), e Scozia (2018) – pensato per aziende a scopo di lucro che vogliano andare oltre l'obiettivo del profitto, e che vogliano massimizzare il loro impatto positivo verso la società e l'ambiente. La legge per le benefit corporation negli USA è diversa da stato a stato. In generale le benefit corporation differiscono dalle aziende tradizionali riguardo a obiettivi statutari, responsabilità e trasparenza. Lo scopo di una benefit corporation include la creazione di un Beneficio Comune (Public Benefit) nella comunità in cui opera, definito come un impatto positivo concreto sulle persone e sull'ambiente. Chi gestisce una benefit corporation conduce il business con la stessa autorità che avrebbe in un'azienda tradizionale ma – mentre in un'azienda tradizionale gli azionisti valutano esclusivamente le performance finanziarie – qui valutano anche performance qualitative e quantitative di rilievo sociale, basate sugli obiettivi dichiarati dalla benefit corporation. Dal 2006 la non profit USA B Lab, promotore delle B Corp certificate e dello standard di misurazione nativo delle Benefit B Impact Assessment, è stato il principale attore nel concepire, sviluppare e promuovere l'introduzione delle Benefit Corporation negli Stati Uniti e in altri paesi del mondo, come strumento per proteggere ed allineare missione e governance delle aziende che perseguono un impatto positivo, in primis le B Corp certificate. In una benefit corporation sono gli azionisti a determinare se la società ha raggiunto un impatto significativo positivo, e in caso di controversia, spetta ai tribunali determinare se la benefit corporation abbia ottenuto un impatto positivo concreto. Inoltre, attraverso la pubblicazione di un benefit report o Relazione d'Impatto annuale, gli stakeholder ricevono informazioni per determinare se sono d'accordo con le modalità della benefit corporation di ottenere un impatto positivo sulla società e l'ambiente.L'impegno addizionale di responsabilità assunto da una benefit corporation comporta che amministratori e dirigenti prendano in considerazione l'impatto delle loro decisioni su società e ambiente oltre che sul valore per gli azionisti. Le benefit corporation offrono inoltre agli azionisti un diritto privilegiato di azione, chiamato benefit enforcement, che possono esercitare per far rispettare la mission aziendale, qualora l'azienda non sia riuscita a perseguire gli obiettivi prefissati. La maggiore trasparenza implica per una benefit corporation la redazione di un benefit report annuale sulle performance complessive sociali e ambientali secondo uno standard completo, credibile e indipendente certificato da una terza parte; anche se le benefit corporation non necessitano di una certificazione o di un audit periodico obbligatorio, fanno riferimento allo standard di una terza parte per misurare le proprie performance, analogamente a quanto avviene con i (GAAP) per il reporting finanziario.Una benefit corporation deve rendere accessibile pubblicamente il benefit report annuale sul sito aziendale e, in alcuni stati, consegnarlo al Segretariato di Stato. Ci sono circa dodici standard che soddisfano i requisiti della legislazione su questo tipo di organizzazioni. (it)
- 公益法人是一种营利性法人團體，此類法人除了追求利润外，還會追求社會公益目的，例如促進社会、工人、社区和环境的积极發展。例如某些教育、醫療、慈善、學術、宗教團體就是屬於公益法人。 (zh)
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- تُعد شركة المنافع (بالإنجليزية: benefit corporation) في الولايات المتحدة تحديداً نوعًا من الكيانات المؤسسية الربحية، التي تتضمن التأثير الإيجابي على المجتمع والعاملين والمجتمع والبيئة بالإضافة إلى ربحها، وهي نوع من شركات مصممة لتكون هادفة وتعمل ليس فقط لمصلحة المساهمين، ولكن أيضاً لمصلحة العمال ومجتمعاتهم، وبيئتهم. أنه نوع جديد من الهياكل المؤسساتية الذي يهدف إلى تمكين الشركات من العمل نحو الأهداف المجتمعية، جنباً إلى جنب مع زيادة قيمة حقوق المساهمين، دون خرق واجب الأمانة التقليدي والتعرض لدعاوى قضائية بالنسبة للمساهمين الراغبين في رفع القيمة النقدية بأي ثمن. (ar)
- Die Benefit Corporation (B-Corporation) ist eine seit 2010 in vielen Bundesstaaten der USA eingeführte Unternehmensform, mit der Gemeinwohl und privatwirtschaftlicher Nutzen besser vereinbar gemacht werden sollen. Neben dem Gewinn sind bei solchen Unternehmen ein positiver Einfluss auf die Gesellschaft, Mitarbeiter, Allgemeinheit und Umwelt definierte Unternehmensziele. Die Benefit Corporations sind nicht zu verwechseln mit der durch die private B Lab Europe Foundation in Amsterdam vergebene Zertifizierung B Corporation. (de)
- 公益法人（こうえきほうじん）とは、公益を目的とする事業を行う法人。一般には公益社団法人及び公益財団法人の認定等に関する法律（公益法人認定法）により公益性の認定を受けた一般社団法人や一般財団法人の総称をいう（公益法人認定法2条3号）。 (ja)
- 公益法人是一种营利性法人團體，此類法人除了追求利润外，還會追求社會公益目的，例如促進社会、工人、社区和环境的积极發展。例如某些教育、醫療、慈善、學術、宗教團體就是屬於公益法人。 (zh)
- In the United States, a benefit corporation (or in several jurisdictions including Delaware, a public-benefit corporation or PBC) is a type of for-profit corporate entity, authorized by 35 U.S. states and the District of Columbia, that includes positive impact on society, workers, the community and the environment in addition to profit as its legally defined goals, in that the definition of "best interest of the corporation" is specified to include those impacts. Laws concerning conventional corporations (referred to as "C corporations" by the IRS) typically do not specify the definition of "best interest of the corporation", which has led to the interpretation that increasing shareholder value (profits and/or share price) is the only overarching or compelling interest of a corporation. Be (en)
- Une benefit corporation (terme anglais dont la signification la plus proche serait « entreprise d'intérêt pour la société ») ou B corporation est une forme d'entreprise à mission américaine conçue pour les entités à but lucratif qui veulent tenir compte de la société et de l’environnement, en plus du profit, dans leur structure de gouvernance et de gestion. (fr)
- Benefit corporation è uno stato giuridico – ammesso in 35 Stati degli USA, in Porto Rico, in Italia (dal 1º Gennaio 2016) come Società Benefit, in Colombia (2018), Canada - British Columbia (2018), e Scozia (2018) – pensato per aziende a scopo di lucro che vogliano andare oltre l'obiettivo del profitto, e che vogliano massimizzare il loro impatto positivo verso la società e l'ambiente. La legge per le benefit corporation negli USA è diversa da stato a stato. In generale le benefit corporation differiscono dalle aziende tradizionali riguardo a obiettivi statutari, responsabilità e trasparenza. Lo scopo di una benefit corporation include la creazione di un Beneficio Comune (Public Benefit) nella comunità in cui opera, definito come un impatto positivo concreto sulle persone e sull'ambiente. (it)
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