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La flexible purpose corporation : un petit pas pour le juriste, un grand pas pour l'entreprise ?

Author

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  • Kevin Levillain

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

La flexible purpose corporation est une nouvelle forme de société à but lucratif, reconnue en droit en Californie depuis janvier 2012. A la différence d'une entreprise classique, elle ajoute dans ses statuts un autre objectif que celui du profit. Une telle disposition permet de protéger les dirigeants qui souhaitent exercer une mission sociale ou environnementale, sans pour autant les dégager du contrôle des actionnaires. Avec ce type d'entreprises, il devient possible de réconcilier les intérêts des actionnaires avec ceux du collectif for- mant l'entreprise et d'ancrer dans les fondements mêmes de l'entreprise le principe de responsabilité sociale.

Suggested Citation

  • Kevin Levillain, 2012. "La flexible purpose corporation : un petit pas pour le juriste, un grand pas pour l'entreprise ?," Post-Print hal-00796500, HAL.
  • Handle: RePEc:hal:journl:hal-00796500
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