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Becoming a Benefit Corporation in the Cosmetics Industry. An Italian case study

Chamochumbi Diaz Gail Denisse et al.

Management Control2026https://doi.org/10.3280/maco2025-003002article
ABDC C
Weight
0.50

What the paper says

This paper aims to explore a company's transformation process into a Benefit Corporation (BC) by analysing the reasons behind their choice, the obstacles encountered, and the effects, also in terms of sustainability, obtained through the specific case of an SME operating in the cosmetics industry. Findings show that the decision to become a BC was driven by the founders' intrinsic desire to preserve the company's ethical mission and ensure the continuity of its social and environmental values. The participatory transformation process involved key steps: defining the company's purpose, stakeholder mapping, materiality analysis, and setting common benefit objectives. Challenges emerged from internal engagement efforts and regulatory complexities. Results demonstrate that becoming a BC enhanced the company's consistency, accountability, and sustainability performance, enabling it to structure pre-existing practices and increase stakeholder trust. The study contributes to the literature on hybrid organisations and offers practical insights for SMEs pursuing sustainable transformation.

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https://doi.org/https://doi.org/10.3280/maco2025-003002

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@article{chamochumbi2026,
  title        = {{Becoming a Benefit Corporation in the Cosmetics Industry. An Italian case study}},
  author       = {Chamochumbi Diaz Gail Denisse et al.},
  journal      = {Management Control},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.3280/maco2025-003002},
}

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Becoming a Benefit Corporation in the Cosmetics Industry. An Italian case study

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.