In American law, a form of corporation whose task is to generate a "general public benefit", namely a significant positive result on the company and on the environment. The corporate interest is thus not limited to the shareholders alone, and the managers must take into consideration the interests of the various stakeholders in society in their decision-making process. The company is also subject to a specific obligation of transparency and must publish an annual statement of its activities according to the standard of a third party organisation and in which its social and environmental performance are defined, reported and evaluated.