Le Società Benefit nel settore Culturale e Creativo: mito o realtà?

This study examines the drivers and key aspects of official communication for hybrid business models operating in the cultural and creative sector. A qualitative content analysis was used to analyze the reporting practices of a selected sample, represented by Benefit Companies that have obtained the Bcorp certification. The research context is represented by the Italian scenario, pioneer in Europe of the emerging management paradigm characterized by the direct evolution of the category that the so-called purpose-driven enterprises affirm, also defined in literature as purpose-oriented, as new forms of enterprise which combine the traditional profit motive with the need to contribute to the well-being of the community. Through a detailed analysis, the study provides insights on the main dimensions that make up the reporting practices of the companies under consideration, including (a) sustainability orientation, (b) stakeholder centrality and finally (c) the innovation of the digital business model, to provide guidance and a reference tool for policy-makers, scholars, and middle-top management involved in the creation of cultural-based value.