Benefit companies voluntarily pursue one or more common benefit purposes in the pursuit of their business, in addition to their profit. By common benefit we mean the pursuit of one or more positive effects (also achievable by reducing negative effects) on people, communities, territories and the environment, cultural and social goods and activities, entities and associations and other stakeholders. Benefit companies pursue these common benefit purposes in a responsible, sustainable and transparent way. The management of benefit companies requires managers to balance the interest of the members and the interest of the community. Benefit companies must appoint one or more management people who are / are responsible for the impact of the company and formally undertake to report their activities in a transparent and complete manner through an annual impact report, which describes both the actions breakthroughs that plans and commitments for the future.
At the present time, the Benefit Companies do not enjoy economic or fiscal incentives, so in addition to representing a value for the company, they do not cause burdens for taxpayers.