Characterizing the mission statements of benefit corporations: Empirical evidence from Italy
研究意大利公益公司（一种兼顾利润与公共利益的法定企业形式）的使命宣言，通过文本分析揭示其核心概念，为管理者、企业家和政策制定者提供参考。
Abstract In 2015, Italy introduced a new legal form—“benefit corporation” ( società benefit )—that provides legal status to companies that have one or more common benefit objectives in addition to the profit‐seeking goal. Italian benefit corporations are obligated by law to operate in a responsible, sustainable, and transparent way and to include the interests of different stakeholders in their corporate strategy. This study examines the Italian case by applying textual statistical analysis on benefit corporations' public mission statements using the IRaMuTeQ software. Performing hierarchical cluster analysis and correspondence factor analysis identifies the “benefit” concept emerging from the mission statements in terms of promotion of individual skills, development of a new business model, and service to society. This study contributes to the debate on the content of mission statements by giving empirical evidence about this new form of business, and it provides some practical implications for managers, entrepreneurs, and policymakers.