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  2. Benefit corporation - Wikipedia

    en.wikipedia.org/wiki/Benefit_corporation

    Shall publish annual Benefit Report in accordance with recognized third party standards for defining, reporting, and assessing social and environmental performance; Benefit Report delivered to: 1) all shareholders; and 2) public website with exclusion of proprietary data; Right of action. Only shareholders and directors have right of action

  3. Employee Retirement Income Security Act of 1974 - Wikipedia

    en.wikipedia.org/wiki/Employee_Retirement_Income...

    The Employee Retirement Income Security Act of 1974 (ERISA) (Pub. L. 93–406, 88 Stat. 829, enacted September 2, 1974, codified in part at 29 U.S.C. ch. 18) is a U.S. federal tax and labor law that establishes minimum standards for pension plans in private industry. It contains rules on the federal income tax effects of transactions associated ...

  4. List of benefit corporations - Wikipedia

    en.wikipedia.org/wiki/List_of_Benefit_corporations

    B. Beau's All Natural Brewing Company. Ben & Jerry's. Beneficial State Bank. Bluesky Social. Broadway Financial Corporation. Bullfrog Power. Business Development Bank of Canada. Buy Nothing Project.

  5. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. Tooltip Public Law (United States) 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing ...

  6. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [ 1 ] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...

  7. Charitable for-profit entity - Wikipedia

    en.wikipedia.org/wiki/Charitable_for-profit_entity

    A charitable for-profit entity is an organization with a charitable mission but legally organized as a for-profit corporation. Both benefit corporations and Low-profit limited liability companies (L3C) fall under this category. As well as generating a profit, a charitable for-profit entity concentrates on setting a social objective.

  8. B Corporation (certification) - Wikipedia

    en.wikipedia.org/wiki/B_Corporation_(certification)

    In business, a B Corporation (also B Corp) is a for-profit corporation certified by B Lab for its social impact. B Corp certification is conferred by B Lab, a global non-profit organization. To be granted and to maintain certification, companies must receive a minimum score of 80 from an assessment of its social and environmental performance ...

  9. Global Reporting Initiative - Wikipedia

    en.wikipedia.org/wiki/Global_Reporting_Initiative

    Global Reporting Initiative. The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments, and other organizations understand and communicate their impacts on issues such as climate change, human rights, and corruption. Since its first draft guidelines were published in ...