個案資料
了解個案內容與學習目標,選擇授課教師及使用課程。
Business Sustainability and Benefit Corporation
內容大綱
Non-financial environmental, ethical, social, and governance (EESG) sustainability performance is growing in importance for corporations looking to create shared value for all stakeholders. The mission of profit-with-purpose seeks to create shareholder value and fulfill environmental, social, and governance responsibilities. In pursuing this profit-with-purpose mission, management is key in creating a balance between wealth-maximization for shareholders and welfare-maximization for all stakeholders. As sustainability initiatives are being incorporated into all levels and aspects of business, the global adoption of profit-with-purpose companies is inevitable. Anyone involved with business sustainability, corporate governance, or business finance will benefit from this book as it covers all aspects of business sustainability while focusing on the idea of profit-with-purpose. Chapter 3 offers a discussion on the evolution, relevance, status, and future of benefit corporations (BCs). Benefit corporations are established to work toward some social good beyond their own interests. They are intended to maximize positive impacts, minimize negative effects, and create positive impacts on the community, environment, customers, employees, and suppliers. EESG is a major factor in measuring a benefit corporation's success. Benefit corporations have certain laws and regulations they have to follow. Examples of states with a benefit corporation legislation are provided with descriptions of the legislation; examples of benefit corporations are also given, including Etsy, Patagonia, and Tofurky. The structure of benefit corporations is explored, including how to create a new company in the benefit corporation form. Interest in benefit corporations has been growing in recent years and will continue to do so.