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

(a) A benefit corporation may have an officer designated as the benefit officer. A benefit officer shall have:
1. (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.
[There is no subsection (b).]