Benefit Corporations: ¿Hacia una primacía renovada del accionista?

The purpose of this study is to ponder how the benefit corporations (bc) lead to a new orga-nizational primacy by perusing wellness for all the stakeholders. Therefore, bc are compared with  the  norm  of  the  shareholder  primacy,  from  three  perspectives:  property  and  control,  prioritized interests, and fiduciary duties. It is concluded that in the bc: a) property and con-trol remain in shareholders who hold the power to create or finish bc’s commitments, and the mechanisms to guarantee the fulfillment of the purpose of the organization; b) maximization of the value in bc is different because it pursuits the wellbeing of all the stakeholders, never-theless, it is pointed out that this goal is difficult to reach; c) although fiduciary duties are en-larged to consider possible effects of bc on all stakeholders, this does not imply an obligation of the organization with any of these groups, in practice, only the discretion of managers who keep their loyalty and care towards shareholders is enlarged.