Mass. Gen. Laws ch. 156E, § 13: Benefit officer; powers and duties

Section 13. (a) A benefit corporation may have an officer designated as the benefit officer. A benefit officer shall have:

(1) the powers and duties relating to the purpose of the corporation to create a general public benefit or a specific public benefit provided:

(i) by the bylaws; or

(ii) absent controlling provisions in the bylaws, by resolutions or orders of the board of directors; and

(2) the duty to oversee and prepare the annual benefit report required by subsection (a) of section 15.