The common good approach states that collaborative work in companies allows the development of knowledge, skills, virtues and meaning, in addition to the production of goods and services to meet the needs and desires of society. On the other hand, benefit corporations are characterized by the combination of economic and social objectives. This article, based on a comparative theoretical analysis of an inductive nature, contrasts the characteristics of benefit corporations (within the framework of corporate law in the United States) with the approaches of the common good approach. It is concluded that there is a good theoretical foundation for this societal subtype in the common good approach.