The article examines the Italian legislation on benefit corporations and its impact on domestic company law. The first part analyzes the new law also in a comparative perspective by facing some models adopted by single American States. The second part explores the possible exceedance of the theories of shareholder value and stake- holder value and proposes the idea that the interest of company – also the one of a benefit corporation – is that of its economic partakers to the increase (or at least to the protection) of the company’s assets.
L'interesse sociale: dallo shareholder value alle società benefit
Marco Palmieri
2017-01-01
Abstract
The article examines the Italian legislation on benefit corporations and its impact on domestic company law. The first part analyzes the new law also in a comparative perspective by facing some models adopted by single American States. The second part explores the possible exceedance of the theories of shareholder value and stake- holder value and proposes the idea that the interest of company – also the one of a benefit corporation – is that of its economic partakers to the increase (or at least to the protection) of the company’s assets.
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