A Possible Way in “Doing Well” and “Doing Better”: A Systematic Literature Review on Benefit Corporations
Corporate Social Responsibility and Environmental Management
Published online on May 04, 2026
Abstract
["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3801-3818, May 2026. ", "\nABSTRACT\nThis study reviews scientific papers on benefit corporations to analyse the current literature concerning these organisations. It aims to evaluate the extent to which this model has been studied, identify existing gaps, and suggest directions for future research. To address the research questions and meet the research aims, a Systematic Literature Review was conducted in accordance with the PRISMA guidelines. Multiple databases were used to select 91 articles published between 2012 and 2024. The analysis shows that benefit corporations are gradually expanding across countries and gaining increasing legal recognition. However, existing gaps (particularly in impact and reporting practices, stakeholder engagement approaches, performance, and governance structures) require further investigation and leave scope for future research. This study provides a clear overview of current knowledge on benefit corporations and offers practical implications for both benefit corporations and policymakers.\n"]