An ‘ESG Compliant’ Corporate Model: The Case of Benefit Companies in Italy
摘要
The chapter examines the issues of corporate social responsibility (CSR) and sustainable corporate governance (ESG) in the European Union. It then provides a focus on the Italian legal system and sustainable corporate governance in Italy. Ample space is dedicated to the analysis of a new model of corporate governance introduced in Italy with Law No. 208 of 2015: benefit companies. The sanctions regime is examined in depth and some considerations are formulated regarding the impact of the benefit company regulation on non-benefit companies. Brief concluding considerations follow.