Bonjour à toutes et à tous, voici un bel article à parcourir sous ce beau soleil de Québec : "NEW FACES OF CORPORATE RESPONSIBILITY: WILL NEW ENTITY FORMS ALLOW BUSINESSES TO DO GOOD?" publié au Journal of Corporation Law (Winter 2012, pages 453 et s.) par Ashley Schoenjahn. L'auteur y aborde le lien entre RSE et droit américain des sociétésdans une approche "ouverte" du droit des société : tant au travers de ses mécanismes comme le Business Judgment Rules, qu'au travers de ses structures (B Corporation, L3C).
This Note examines the ability of corporations to be socially responsible in light of the traditional notion of shareholder primacy and the way courts interpret shareholder primacy today. The business judgment rule protects directors who decide to take actions that benefit constituents other than shareholders, but the rule has its limits. Newly developing forms of business entities hope to find middle ground between shareholder primacy and social responsibility. Even if these new entities find success, their ability to balance shareholder interests and societal goals, without violating fiduciary duties or losing competitive positioning in the marketplace, is still uncertain. In Part II, this Note traces the history of the shareholder primacy norm and the business judgment rule. Part II also introduces the new business entities that aspire to make social responsibility more common in the business world. Part III analyzes the state of corporate responsibility in the traditional corporation and synthesizes scholarly scrutiny of each of the new forms. Part IV recommends changes to the new forms to increase their likelihood for success and suggests that while the future is uncertain for all of them, the L3C may be more likely to succeed than the others.
A la prochaine...
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