Work

A Possible Way in “Doing Well” and “Doing Better”: A Systematic Literature Review on Benefit Corporations

Year: 2025

Type: review

Abstract: ABSTRACT This study reviews scientific papers on benefit corporations to analyse the current literature concerning these organisations. It aims to evaluate the extent to which this model has been studied, identify existing gaps, and suggest directions for future research. To address the research questions and meet the research aims, a Systematic Literature Review was conducted in accordance with the PRISMA guidelines. Multiple databases were used to select 91 articles published between 2012 and 2024. The analysis shows that benefit corporations are gradually expanding across countries and gaining increasing legal recognition. However, existing gaps (particularly in impact and reporting practices, stakeholder engagement approaches, performance, and governance structures) require further investigation and leave scope for future research. This study provides a clear overview of current knowledge on benefit corporations and offers practical implications for both benefit corporations and policymakers.

Source: Corporate Social Responsibility and Environmental Management

DOI: 10.1002/csr.70356

Authors: Clara Benfante, Luigi Casappa, Veronica Tibiletti

Institution: University of Parma

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4417477915

FWCI: 0.276

Cites: 37

Cited by: 1

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