Abstract
AbstractBelgian law is very interesting when considering B Corp, particularly since its major reform of company law. Originally duplicated from French law, Belgian company law remained B Corp friendly even after it started deviating from it at the end of the nineteenth century. Its first main amendment was the establishment of the social purpose company in 1995, one of the most stimulating legal dress for social enterprises. Its last originality, in 2020, is the regulation of both companies and associations in a same code, with many common provisions, and with a wide definition for both. This renews dramatically the opposition between the for-profit and the not-for-profit organisations.
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