Società Benefit e B Corporation. I vantaggi e gli aspetti critici di un nuovo modello di impresa

(FOR-BENEFIT COMPANY AND B CORPORATION. ADVANTAGES AND CRITICAL ASPECTS OF A NEW FOR OF BUSINESS). The Law 208/2015 have introduced in the Italian Law system a new and innovative form of the firm, the benefit corporation. This new approach for doing business favor the implementation of models for profit that at the same time consider the common benefit enhanced in doing business. The number of Benefit Corporation in constantly increasing and represents a phenomenon in continuous evolution. The present study aims to investigate the transition from a model in which Corporate Social Responsibility can be part of the business paradigms to one in which such aspects are formally institutionalized in business activities. Specifically, the article investigates the peculiarities of the Italian context by looking for the main factors that facilitate the phenomenon in the national context and identifying any difficulties in the development of this model. In doing this, the methodology employed was the field study, which allows an in-depth analysis of issues that are not yet known or under development. With the aim of collecting useful research data, interviews were conducted with key-informants of some companies in possession of the B Corp certification, including both companies already Benefit Companies and others in the conversion phase exploring drivers toward this new model but also obstacles that could hamper the process. The study highlights how this change is for many companies a way to reinforce, implement and better organize-through a statutory change or the B Corp certification-what has already been done for a long time in the firm’s daily work. In addition, the entrepreneurs highlighted that there is a need for training to increase awareness and knowledge on strategic approach and disclosure frameworks toward this new business model.