| Abstract |
Recently, in Italy, have been introduced the Benefit Corporation (BC), ie a new legal form once a formal recognition of those companies intending to pursue a different business model: the "for benefit". These companies, in fact, are placed in a limbo between non-profit and for-profit, associating profit targets with requirements of transparency and accountability to a wider number of stakeholders such as employees and citizens, reaching the interest for the natural environment and the territory. The challenge launched by the BC is that to get a rapprochement between doing business and society that goes beyond a simple and residual integration of social concerns, introducing into the reasons of being of the company's one or more purposes turned to the common benefit. In this sense, the classical concept of corporate social responsibility undergoes a transformation and becomes more strong. This study has two objectives, firstly to clarify the nature, the structure and the geographic distribution of those enterprises, on the other hand it aims to check as this modern way of understanding the business may affect on the territory and the extent to which the context where the companies are placed can to contribute on their functioning. To achieve the ultimate goal will be analyzed recent experiences in the Italian system, taking into account some of the existing realities. |