Reflections on the spanish common interest and benefit companies through a comparative lensean analysis of the Delaware and the French hybrid purpose companies

  1. Afonso Bellod, Ana 1
  1. 1 <p>Universidad de La Laguna&nbsp;</p>
Zeitschrift:
CIRIEC - España. Revista jurídica de economía social y cooperativa

ISSN: 1577-4430

Datum der Publikation: 2024

Nummer: 45

Seiten: 13-45

Art: Artikel

DOI: 10.7203/CIRIEC-JUR.45.27597 DIALNET GOOGLE SCHOLAR lock_openOpen Access editor

Andere Publikationen in: CIRIEC - España. Revista jurídica de economía social y cooperativa

Zusammenfassung

Law 18/2022, of the 28th of September, on the creation and growth of companies introduces hybrid purpose companies under the name “sociedades de beneficio e interés común” (SBIC) in Spanish company law, though their regulation awaits a future legal instrument. Hybrid purpose companies aim to balance the traditional for-profit purpose with other non-profit purposes, that may have a social or environmental character. The introduction of SBIC in the shareholder value Spanish company law system, however, raises questions on how the legislator will approach their regulation. To provide some insights on the future SBIC regulation, this paper analyzes the Delaware and French hybrid purpose company regulations, and then delves into Spanish law to lay out the problems that the SBIC regulation will have to solve as well as some potential solutions and open questions that remained to be answered.

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Fuente de los datos: Dialnet