The object of this work is the study of a new model of company introduced in Italy with Law No. 208/2015, the Benefit Corporation, a form of undertaking with joint lucrative and altruistic purposes. The Italian legislator was inspired by the North American Benefit Corporation, which was introduced in many states beginning in 2010, but the Italian regulation is fairly generic and incomplete. Our preliminary task is to seek a systematic framework for this model of company, identifying its rightful place among the ‘for-profit’ and ‘non-profit’ business sector, while highlighting their similarities or differences with regard to the wider issue of corporate social responsibility. Next we must attempt to try to fill in, through interpretation, the many gaps and dysfunctions we find in the regulatory body that, if unresolved, would make the new company model unappealing. This reconstruction must be carried out with reference to the traditional concepts of Italian corporate law, depending on the type of corporation chosen and insofar as they are compatible with the new model. The work thus provides a rough comparison of the new Italian corporation model and some of the North American states’ legal regulations on Benefit Corporations.

中文翻译：

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新意大利福利公司

这项工作的目的是研究意大利根据第 208/2015 号法律引入的新公司模式，即福利公司，这是一种具有联合利润和利他目的的企业形式。意大利立法者的灵感来自北美福利公司，该公司于 2010 年开始在许多州推出，但意大利的法规相当通用且不完整。我们的初步任务是为这种公司模式寻求一个系统的框架，确定其在“营利”和“非营利”业务部门中的应有地位，同时突出它们在更广泛的企业社会问题上的异同。责任。接下来，我们必须尝试通过解释来填补我们在监管机构中发现的许多差距和功能障碍，如果没有解决，会使新的公司模式失去吸引力。这种重构必须参照意大利公司法的传统概念进行，具体取决于所选择的公司类型以及它们是否与新模式兼容。因此，这项工作对新的意大利公司模式和一些北美州关于福利公司的法律法规进行了粗略的比较。