Benefit Corporations: International Perspectives and Implications under Swiss Law

Benefit corporations are gaining international recognition as a new corporate model catering for the needs of businesses striving for a triple-bottom-line approach. They are axed on three main pillars: a hybrid purpose, expanded duties of their executive body to consider the interest of third-party stakeholders, and specific transparency requirements. In an international comparison, this doctoral thesis starts analyzing the model's inception in the United States and its further development in continental Europe. It then moves on considering its possible implementation in Switzerland by way of private ordering on the blueprint of B Lab's requirements to obtain the "B Corp" certification and its consequent implications, to conclude with certain recommendations on possible legislative amendments to improve the model's overall accountability.