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Business B Corps Firms with benefits
商業 互益性企業 心系社會的企業
A new sort of caring, sharing company gathers momentum
一種關愛社會、分享利益的新型公司形式方興未艾
HE likes to do things differently.
伊馮?喬伊納德**喜歡別出心裁地做事。
Yvon Chouinard changed his favourite sport, mountaineering, by introducing reusable pitons (the metal spikes you bang into the rock face and attach a rope to).
他在其最終愛的登山運動中融入了變化：使用可循環利用的巖石釘（登山者把這種金屬長釘敲進巖壁后在上面栓繩索）。
Climbers often used to leave pitons in the cliff, which is environmentally messy, another of Mr Chouinard's peeves.
在此之前，登山者通常把巖石釘留在崖壁中，這種對環境不利的行為讓喬伊納德十分氣惱。
In business, Mr Chouinard, the founder of Patagonia, an outdoor-clothing firm, says he believes that well-treated employees perform better. (He wrote a book called: "Let My People Go Surfing".)
喬伊納德是巴塔哥尼亞（Patagonia）戶外用品公司的創始人，其經商理念是：善待員工可提升其業績。（他寫過一本書：《我的員工隨時去沖浪》*** 。）
Before it was fashionable, Mr Chouinard preached a philosophy of sustainability and long-term profitability that he calls "the slow company".
在這一理念被廣為接受之前，喬伊納德宣揚的是可持續發展且可長線盈利的經商哲學，他將其稱為"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，巴塔哥尼亞的表現一點都不慢：它成為了第一家響應加利福尼亞州新法出臺的公司。加州新法給予了公司更大的自由度去達成其認為可造福全社會的戰略目標，而非必須專注于如何在下一財季中將盈利最大化。
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.
喬伊納德認為，新型的"互益性法人組織"為心系社會的企業（比如他自己的公司）構建了法律框架。
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.
可以被歸為互益性企業的公司必須要有一項明確的社會或環境目標，并須承擔具法律約束力的信托責任：在考慮其股東權益的同時也必須考慮其員工、社會和環境的利益。
It must also publish independently verified reports on its social and environmental impact alongside its financial results.
除公開其財務業績之外，互益性企業必須就其對社會和環境產生的影響出具經獨立審核的報告。
Other than that, it can go about business as usual.
除上述約束之外，這類企業可照常開展其業務。
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.
總部位于賓夕法尼亞州的一個非營利機構，互益性研究室（B Lab），主導了互益性企業這種審慎的嘗試，旨在通過修改公司法改變商業的本質。
California is the sixth state to allow B Corps; the first was Maryland, in April
加利福尼亞州是全美第六個認可互益性企業的州；第一個是馬里蘭州（2010年4月）。
Patagonia was followed immediately by another 11 Californian firms, including Give Something Back Office Supplies, Green Retirement Plans and DopeHut, a clothing retailer. Across America, there are now several hundred B Corps.
巴塔哥尼亞在加州很快就有了11個追隨者，其中包括回饋辦公用品公司（Give Something Back Office Supplies）、綠色退休計劃（Green Retirement Plans）及多普客（DopeHut，一家服裝公司）等加州企業。
Before Patagonia, the best-known was probably Seventh Generation, a maker of green detergents, paper towels and other household products.
全美現共有數百家互益性企業。在巴塔哥尼亞加入這一行列之前，最出名的互益性企業可能要數第七世代（Seventh Generation），該公司生產無害洗滌劑、紙巾和其它家居用品。
California's B Corp legislation took effect alongside a new law creating the "flexible purpose company" (FlexC), which allows a firm to adopt a specific social or environmental goal, rather than the broader obligations of a B Corp.
在此次加州出臺的新法中，與互益性企業的立法同時生效的是一項構建"彈性目標公司"的新法，該法準許企業設定一項特定的社會或環境目標；與之相比，互益性企業的社會和環境責任更為寬泛。
Another option in America is the low-profit limited-liability (LC3) company, which can raise money for socially beneficial purposes while making little or no profit.
在美國法系中還有一種低利潤有限責任公司的形式，此類公司為社會籌資，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. Britain, for example, has since 2005 allowed people to form "community interest companies".
為那些將盈利放在次要目的的公司構建法律框架的理念并非美國獨有。比如巴西自2005年起就準許個人創辦"社會利益公司"。
Similar laws are brewing in several European countries.
類似的法律框架在歐洲數國也正初現端倪。
The impetus for all this comes from people like Mr Chouinard, who believe that existing laws governing corporations and charities are too restrictive.
這種理念正是由喬伊納德這類人士推動發展的。
For-profit firms, they argue, often face pressure to abandon social goals in favour of increasing profits.
在這些人看來，現存的法律框架對法人組織和慈善機構的限制過嚴；以盈利為目標的公司往往會因為放大收益的壓力而放棄社會責任。
Non-profit firms and charities are needlessly restricted in their ability to raise capital when they need to grow.
在公司發展過程中，非營利性的企業和慈善機構無需就其籌資能力受到如此嚴格的制約。
This prevents socially minded organisations from pursuing their goals as efficiently as possible.
這些法律制約使心系社會的組織無法盡心盡力達成其社會目標。
Existing laws for co-operatives and mutual companies are inadequate.
現存法律在合作社法人組織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，喬伊納德這類人士認為，有必要構建互益性企業和其它創新的組織結構。
There is no tax advantage to being a B Corp, but there is to some of the new legal structures.
互益性企業在稅收方面不享有任何優勢，而一些新型的法律結構組織則有退稅優勢。
Whether these new legal forms will change business that much remains to be seen.
這些新型的法律結構組織是否能如預期一樣改變商業的本質有待于時間的見證。
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—and that pursuing profit is often the best way to benefit society.
現存公司法的擁躉認為現存法律框架并未妨礙有此類理念的公司設定社會及環境目標、在達成此類目標的過程中也不會導致業績嚴重滑坡——并且，企業盈利就是對社會回饋的最佳方式。
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.
互益性公司將社會和環境利益優于盈利的法律責任在實踐中到底會產生多少差異也尚不明朗。
How does one measure such things?
而這類理念該如何權衡呢？
What counts for more: a clean lake or a happy neighbour?
一條清澈的湖泊和一個和睦的社區，這兩者到底哪個更重要？
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.
喬伊納德認為，將企業的社會目標在其法律構架中載明之后，該企業的新老板或新所有人就會難以放棄這一目標。
Perhaps so. B Corps will be tested in the market.
也許確實如此。市場會考驗互益性公司。
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標所鼓舞的人士，歡迎隨時投資或入職。
