Le società benefit

Il contributo esamina l'istituto della "società benefit" di recente introduzione nel nostro ordinamento. Attraverso l'analisi degli statuti delle società costituitesi come "benefit" nei primi mesi dall'entrata in vigore della relativa disciplina, il lavoro si concentra sullo scopo sociale e i doveri degli amministratori delle società benefit. The article analyses the recently introduced società benefit (the Italian equivalent of a benefit corporation), by focusing on the directors' duties and liabilities. Through the observation of the benefit corporations incorporated within the first month of the Act enactment, the paper articulates the difficulties in defining the concept of 'public benefit', as one of the goals of the benefit corporation, and on how this can properly work as a parameter of evaluation of managers' performance. It then focuses on managers' accountability with regard to various stakeholders that might be damaged through a negligent pursuing of the public benefit.