Sociétés hybrides, entreprises sociales, B-Corp: Le droit suisse est-il approprié?

Entrepreneurs have to increasingly navigate in a world where they cannot ignore their accountability towards the SDGs and society in general. Companies in fact are expected to consider the interests of all stakeholders, and management is required to adopt a long-term and sustainable vision, in which making profits goes hand in hand with the necessity to create a positive impact. This trend is observable worldwide and takes various legal forms, such as social enterprises, benefit corporations or hybrid entities. So far, the Swiss legal system has not been amended to capture this development. This leaves no other choice than to adopt an existing legal structure (a corporation, a cooperative or a charity). While none of these structures were initially designed to serve hybrid purposes, the flexibility of Swiss law however allows to go further than it is often assumed. The present article therefore aims to provide an overview of the Swiss legal framework and the possibilities offered by…