B corporations and corporate social sustainability: Notes about the impact on the purpose and management balances of the profit’s company

This paper aims to develop a reflection on the changing of the governance balances observed in a profit-making benefit corporation that also seeks to improve the socio-economic and environmental rights of the stakeholders under the ESG factors. This will be considered with particular regard to the impact of the common benefit purpose on the company’s purpose and corporate object, and on the managerial liability profiles of its directors within the italian legal framework and his implementation.