{"@context":{"dc":"http:\/\/purl.org\/dc\/elements\/1.1\/","skos":"http:\/\/www.w3.org\/2004\/02\/skos\/core#","skos:broader":{"@type":"@id"},"skos:inScheme":{"@type":"@id"},"skos:related":{"@type":"@id"},"skos:narrower":{"@type":"@id"},"skos:hasTopConcept":{"@type":"@id"},"skos:topConceptOf":{"@type":"@id"}},"@id":"http:\/\/www.rse.cnrs.fr\/rse_en\/?tema=70","@type":"skos:Concept","skos:prefLabel":{"@language":"en","@value=":"benefit corporation"},"skos:inScheme":"http:\/\/www.rse.cnrs.fr\/rse_en\/","dct:created":"2015-09-23 16:11:31","skos:scopeNote":[{"@lang":"en","@value":"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."}],"skos:note":[{"@lang":"en","@value":"\nA. Albarian et I. Tchotourian, \u00ab Benefit Corporations et al. : de nouvelles structures pour faire entendre la RSE en droit des soci\u00e9t\u00e9s ? Regard sur les derni\u00e8res innovations am\u00e9ricaines en mati\u00e8re de structures soci\u00e9taires \u00bb, in L. Merland et J. Mestre (dir.), Droit et innovation : pour un monde meilleur ?, Presses universitaires d\u2019Aix-Marseille, 2013, p. 569.\nB. Dondero, \u00ab Vers la soci\u00e9t\u00e9-association ? \u00bb : BJS janv. 2012, p. 1.\nI. Tchotourian, \u00ab Benefit Corporation et Delaware : de nouvelles perspectives pour la RSE ? \u00bb : BJS nov. 2013, p. 767.\nI. Tchotourian, \u00ab RSE, d\u00e9veloppement durable et gouvernance d'entreprise. Un jeu d'acteurs et de structures ... ad hominem ou ad libitum du march\u00e9 ? \u00bb : Journal des Soci\u00e9t\u00e9s 7\/2012, p. 36.\nM.-H. Mons\u00e8ri\u00e9-Bon, \u00ab Les nouvelles soci\u00e9t\u00e9s du secteur de l\u2019\u00e9conomie sociale : progr\u00e8s ou d\u00e9voiement ? \u00bb : Lamy dr. aff. 2013, suppl. 88.\nR. Mortier, \u00ab Benefit Corporation: a model for France \u00bb : Actes pratiques et ing\u00e9nierie soci\u00e9taire 18\/2013, p. 28.\n"}],"skos:altLabel":[{"language":"en","value":"b-corporation"}],"skos:exactMatch":[{"@id":"http:\/\/www.rse.cnrs.fr\/rse_fr\/?tema=190","@type":"skos:Concept","skos:prefLabel":{"@language":"fr","@value=":"benefit corporation"}}]}