L'interesse sociale: dallo shareholder value alle società benefit

The article examines the Italian legislation on benefit corporations and its impact on domestic company law. The first part analyzes the new law also in a comparative perspective by facing some models adopted by single American States. The second part explores the possible exceedance of the theories of shareholder value and stake- holder value and proposes the idea that the interest of company – also the one of a benefit corporation – is that of its economic partakers to the increase (or at least to the protection) of the company’s assets.