Italian Benefit Corporation

Jan 07, 2019

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This article is included as one of the chapters in the «Comparative Law Yearbook of International Business», Volume 40 (2018). Online purchase available here on the Wolters Kluwer’s website.


Italian Benefit Corporation

Marco Mazzeschi

Abstract

This paper consists on a comprehensive explanation of the Italian Benefit Corporation. Over the last years, there has been an extensive debate either at national or international levels on ways to affirm new types of business concepts that integrate social progress into the economic development process. Italy introduced the Benefit Corporation in its legal order in 2015, becoming the first European country that introduced this type of corporation. The main objective of this research is to scrutinize the Italian Benefit Corporation from a legal point of view, beginning from its constitution to its withdrawal. Finally, it has been also developed a comparative study of the Italian Innovative Start-up and the Benefit Corporation, explaining also the possibility of the Benefit Corporation to become an Innovative Start-up and what advantages this change may bring to the company.

Table of Contents

  1. Introduction
  2. The Benefit Corporation
  3. Specific features of the Italian Benefit Corporation
  4. The Benefit Activities
  5. The Annual Report
  6. Report’s Validation
  7. Areas of Assessment
  8. Shareholders’ Right of Withdrawal 
  9. Directors’ Obligations
  10. Directors’ Responsibilities
  11. The Benefit Officer
  12. Innovative Start-Up with Social Goal (“SIAVS”)
  13. Possible Advantages for an SB to become a SIAVS
  14. Controls on SB and sanctions for non-compliance

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The fortieth volume of the «Comparative Law Yearbook of International Business» includes reports by practitioners and experts from Argentina, Australia, Belgium, Germany, India, Italy, The Netherlands, Slovakia, Turkey, and the United States who deal with topics from national and regional perspectives.

Authors from Australia and Turkey examine issues relating to investment. Authors from Italy, India, and Slovakia treat matters concerning corporate law. Authors from Germany, Italy, India, and the United States report on topics dealing with litigation and dispute resolution. Authors from Argentina, Belgium, and The Netherlands deal with issues relating to restrictive covenants, commercial law, and trade secrets.

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