Abstract : From the perspective of management theory and history, a social object legitimizes the place of a collective entity within society. With the freedom to create corporations, the notion lost its meaning. But the modern corporation replaced it by the norm of « scientific management » seen as a good driver of general welfare. Today, to oppose shareholder primacy, we need a new concept of social object, purpose or raison d’être for a corporation. Thanks to a new french law, there is a new legal foundation for responsible corporations. This law opens new paths for theory, research and teaching.