经济学人下载:互益性企业 心系社会的企业

B Corps
互益性企业

Firms with benefits
心系社会的企业

A new sort of caring, sharing company gathers momentum
一种关爱社会、分享利益的新型公司形式方兴未艾

HE likes to do things differently.
伊冯·乔伊纳德喜欢别出心裁地做事。

Yvon Chouinard changed his favourite sport, mountaineering, by introducing reusable pitons.
他在其最终爱的登山运动中融入了变化：使用可循环利用的岩石钉。

Climbers often used to leave pitons in the cliff, which is environmentally messy, another of Mr Chouinard's peeves.
在此之前，登山者通常把岩石钉留在崖壁中，这种对环境不利的行为让乔伊纳德十分气恼。

In business, Mr Chouinard, the founder of Patagonia, an outdoor-clothing firm, says he believes that well-treated employees perform better.
乔伊纳德是巴塔哥尼亚户外用品公司的创始人，其经商理念是：善待员工可提升其业绩。

Before it was fashionable, Mr Chouinard preached a philosophy of sustainability and long-term profitability that he calls the slow company.
在这一理念被广为接受之前，乔伊纳德宣扬的是可持续发展且可长线盈利的经商哲学，他将其称为慢速公司。

On January 3rd Patagonia was anything but slow in becoming the first firm to take advantage of a new California law designed to give businesses greater freedom to pursue strategies which they believe benefit society as a whole rather than having to concentrate on maximising profits for the next financial quarter.
1月3日，巴塔哥尼亚的表现一点都不慢：它成为了第一家响应加利福尼亚州新法出台的公司。加州新法给予了公司更大的自由度去达成其认为可造福全社会的战略目标，而非必须专注于如何在下一财季中将盈利最大化。

According to Mr Chouinard, the new benefit corporation—usually referred to as a B Corp—creates the legal framework for firms like his to remain true to their social goals.
乔伊纳德认为，新型的互益性法人组织为心系社会的企业构建了法律框架。

To qualify as a B Corp, a firm must have an explicit social or environmental mission, and a legally binding fiduciary responsibility to take into account the interests of workers, the community and the environment as well as its shareholders.
可以被归为互益性企业的公司必须要有一项明确的社会或环境目标，并须承担具法律约束力的信托责任：在考虑其股东权益的同时也必须考虑其员工、社会和环境的利益。

It must also publish independently verified reports on its social and environmental impact alongside its financial results.
除公开其财务业绩之外，互益性企业必须就其对社会和环境产生的影响出具经独立审核的报告。

Other than that, it can go about business as usual.
除上述约束之外，这类企业可照常开展其业务。

The B Corp is a deliberate effort to change the nature of business by changing corporate law, led by B Lab, a non-profit outfit based in Pennsylvania.
总部位于宾夕法尼亚州的一个非营利机构，互益性研究室，主导了互益性企业这种审慎的尝试，旨在通过修改公司法改变商业的本质。

California is the sixth state to allow B Corps; the first was Maryland, in April 2010.
加利福尼亚州是全美第六个认可互益性企业的州；第一个是马里兰州。

Patagonia was followed immediately by another 11 Californian firms, including Give Something Back Office Supplies, Green Retirement Plans and DopeHut, a clothing retailer.
巴塔哥尼亚在加州很快就有了11个追随者，其中包括回馈办公用品公司、绿色退休计划及多普客等加州企业。

Across America, there are now several hundred B Corps.
全美现共有数百家互益性企业。

Before Patagonia, the best-known was probably Seventh Generation, a maker of green detergents, paper towels and other household products.
在巴塔哥尼亚加入这一行列之前，最出名的互益性企业可能要数第七世代，该公司生产无害洗涤剂、纸巾和其它家居用品。

California's B Corp legislation took effect alongside a new law creating the flexible purpose company,
在此次加州出台的新法中，与互益性企业的立法同时生效的是一项构建弹性目标公司的新法，

which allows a firm to adopt a specific social or environmental goal, rather than the broader obligations of a B Corp.
该法准许企业设定一项特定的社会或环境目标；与之相比，互益性企业的社会和环境责任更为宽泛。

Another option in America is the low-profit limited-liability company, which can raise money for socially beneficial purposes while making little or no profit.
在美国法系中还有一种低利润有限责任公司的形式，此类公司为社会筹资，其本身盈利甚微甚至不盈利。

The idea of a legal framework for firms that put profits second is not confined to America.
为那些将盈利放在次要目的的公司构建法律框架的理念并非美国独有。

Britain, for example, has since 2005 allowed people to form community interest companies.
比如巴西自2005年起就准许个人创办社会利益公司。

Similar laws are brewing in several European countries.
类似的法律框架在欧洲数国也正初现端倪。

The impetus for all this comes from people like Mr Chouinard,
这种理念正是由乔伊纳德这类人士推动发展的。

who believe that existing laws governing corporations and charities are too restrictive.
在这些人看来，现存的法律框架对法人组织和慈善机构的限制过严；

For-profit firms, they argue, often face pressure to abandon social goals in favour of increasing profits.
以盈利为目标的公司往往会因为放大收益的压力而放弃社会责任。

Non-profit firms and charities are needlessly restricted in their ability to raise capital when they need to grow.
在公司发展过程中，非营利性的企业和慈善机构无需就其筹资能力受到如此严格的制约。

This prevents socially minded organisations from pursuing their goals as efficiently as possible.
这些法律制约使心系社会的组织无法尽心尽力达成其社会目标。

Existing laws for co-operatives and mutual companies are inadequate.
现存法律在合作社法人组织和互助公司方面有所缺失。

Hence the need for B Corps and other novel structures, goes the argument.
所以，乔伊纳德这类人士认为，有必要构建互益性企业和其它创新的组织结构。

There is no tax advantage to being a B Corp, but there is to some of the new legal structures.
互益性企业在税收方面不享有任何优势，而一些新型的法律结构组织则有退税优势。

Whether these new legal forms will change business that much remains to be seen.
这些新型的法律结构组织是否能如预期一样改变商业的本质有待于时间的见证。

Supporters of existing corporate law say it does not prevent firms, if they so wish, from setting social and environmental goals or rigorously reporting on their performance in delivering them,
现存公司法的拥趸认为现存法律框架并未妨碍有此类理念的公司设定社会及环境目标、在达成此类目标的过程中也不会导致业绩严重滑坡，

and that pursuing profit is often the best way to benefit society.
并且，企业盈利就是对社会回馈的最佳方式。

Nor is it clear how much difference in practice will be made by the obligation of a B Corp to weigh interests other than profits. How does one measure such things?
互益性公司将社会和环境利益优于盈利的法律责任在实践中到底会产生多少差异也尚不明朗。

What counts for more: a clean lake or a happy neighbour?
而这类理念该如何权衡呢？一条清澈的湖泊和一个和睦的社区，这两者到底哪个更重要？

Mr Chouinard argues that making a firm's social mission explicit in its legal structure makes it harder for a new boss or owner to abandon it.
乔伊纳德认为，将企业的社会目标在其法律构架中载明之后，该企业的新老板或新所有人就会难以放弃这一目标。

Perhaps so. B Corps will be tested in the market.
也许确实如此。市场会考验互益性公司。

Anyone who feels inspired by a B Corp's mission is free to invest in its shares, or work for it.
那些被互益性公司目标所鼓舞的人士，欢迎随时投资或入职。