---
title: O.C.G.A. § 14-2-1807. Notice; performance reporting; optional additional requirements.
collection: code
id: 14-2-1807
cite_as: O.C.G.A. § 14-2-1807 (2025)
canonical_url: https://georgiacommons.org/code/14-2-1807
md_url: https://georgiacommons.org/code/14-2-1807.md
text_url: https://georgiacommons.org/code/14-2-1807/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t14-(v12)-pdf.pdf?sfvrsn=82868bd8_0#page=29
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/14-2.md
previous: https://georgiacommons.org/code/14-2-1806.md
next: https://georgiacommons.org/code/14-3-101.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS / BUSINESS CORPORATIONS / BENEFIT CORPORATIONS
---

# O.C.G.A. § 14-2-1807. Notice; performance reporting; optional additional requirements.

(a) A benefit corporation shall include in every notice of a meeting of shareholders a conspicuous statement to the effect that it is a benefit corporation.

(b) A benefit corporation shall, no less than annually, provide to its shareholders of record, and to any other person who may request a copy in writing, a written report addressing the benefit corporation’s performance with respect to its pursuit of the public benefit or benefits specified in its articles of incorporation. The report shall include:

(1) The objectives the board of directors established in connection with the pursuit of such public benefit or benefits;

(2) The standard or standards the board of directors adopted to measure the benefit corporation’s progress in pursuing such public benefit or benefits;

(3) Factual information responsive to those standards regarding the benefit corporation’s success or failure in meeting the objectives for pursuing such public benefit or benefits; and

(4) An assessment of the benefit corporation’s success or failure in meeting the objectives and accomplishing such public benefit or benefits.

(c) In addition to complying with subsection (b) of this Code section, a benefit corporation may include in its articles of incorporation or bylaws provisions imposing upon the benefit corporation any or all of the following additional requirements:

(1) That the benefit corporation provide its report more frequently than annually;

(2) That the benefit corporation make the report generally available to the public via the internet or other readily accessible means;

(3) That the benefit corporation use a third-party standard in connection with measuring the benefit corporation’s progress in accomplishing its stated public benefit or benefits;

(4) That the benefit corporation provide with its report a periodic third-party certification with respect to the benefit corporation’s progress in accomplishing its stated public benefit or benefits; or

(5) That the report comply with any additional requirements as the board of directors may determine.

## History

Code 1981, § 14-2-1807, enacted by Ga. L. 2020, p. 305, § 1-1/HB 230; Ga. L. 2022, p. 352, § 14/HB 1428.

## Amendments

The 2022 amendment, effective May 2, 2022, part of an Act to revise, modernize, and correct the Code, substituted “internet” for “Internet” in paragraph (c)(2).