Benefit Corporation

from Wikipedia, the free encyclopedia

The Benefit Corporation ( B-corporation ) is a form of company introduced in many states of the USA since 2010 , with the aim of making the common good and private economic benefit more compatible. On December 22, 2015, Italy became the first European country to introduce a legal form corresponding to the Benefit Corporation. Although there are similarities with the German non-profit GmbH , the Benefit Corporation, unlike the gGmbH, is allowed to distribute profits to its shareholders. In terms of taxation, it is therefore on a par with normal companies, but has higher requirements for the transparency of its business figures and has to have its non-profit status checked regularly. As of January 2020, there are more than 2,600 B-Corp certified companies worldwide.

B-Corp in Europe

A network of B Corporations in Europe is coordinated by the B Lab Europe Foundation in Amsterdam. Examples of German B corporations in Germany include Too Good To Go , Startnext ,, Sympatex

See also

swell

  • Website benefitcorp.net/
  • Joseph W. Yockey: DOES SOCIAL ENTERPRISE LAW MATTER? , University of Iowa College of Law ( PDF ), accessed October 1, 2015
  • Lucien Koch: Benefit Corporation - USA create legal form for social enterprises ( online ), accessed October 1, 2015
  • B-Corp in Italy and L. n. 208/2015 "Legge Stabilità 2016"

Individual evidence

  1. ↑ a b Too Good To Go: National partnership with Migros, expansion into the USA and the B Corp certification. In: presseportal-schweiz.ch. January 23, 2020, accessed January 23, 2020 .
  2. ↑ Germany | Certified B Corporation. Retrieved September 30, 2019 .
  3. ↑ Anna Theil, Denis Bartelt: Startnext is recognized as a B Corp company. Retrieved January 26, 2020 .
  4. ↑ Peter Skop: Sympatex is certified as a B-Corp. November 19, 2018, accessed on January 26, 2020 (German).