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Scrutinizing the company through a historical lens by way of its various doctrinal constructions and corresponding case law sheds light on how American lawyers perceive a subject at the core of modern capitalism. The origins of the debates that have animated legal literature unveils that the corporate entity, contrary to the label that is too often attached to it, has not always been the property of greedy stockholders or the plaything of managers perched in their ivory tower, and teaches that the question of social responsibility became a concern in the United States long before being an issue in France. The interest of a historical approach lies in highlighting the continued relevance of the problems raised and in tracing the horizon to capture forthcoming evolutions that are already quite tangible.