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- B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?Publication . Fonseca, Luís; Silva, Vitor; Sá, José Carlos; Lima, Vanda; Santos, Gilberto; Silva, RuiCorporate social responsibility (CSR) emerged to deliver sustainable economic, environmental, and social value to organization's extended stakeholders and society in general. This study investigates the similarities, differences, and relationships between B Corp, ISO 9001, and ISO 14001 certifications and is supported by a mixed research methodology and a sample of 701 B Corp companies certified between January 2020 and March 2021. The results indicate that ISO 14001 and ISO 9001 certified B Corp companies have statistically higher scores for the Environment dimension but are inconclusive, or even contradictory, for the other BIA (B Impact Assessment) dimensions. Differences in size, activity sector and geographical location are discussed. It is shown that both B Corp, ISO 9001 and 14001 certified companies, guided by different missions and business models, contribute, at different levels, towards CSR and sustainable development goals.
- B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?Publication . Fonseca, Luís; Silva, Vitor; Sá, José Carlos; Lima, Vanda; Santos, Gilberto; Silva, RuiCorporate social responsibility (CSR) emerged to deliver sustainable economic, environmental, and social value to organization's extended stakeholders and society in general. This study investigates the similarities, differences, and relationships between B Corp, ISO 9001, and ISO 14001 certifications and is supported by a mixed research methodology and a sample of 701 B Corp companies certified between January 2020 and March 2021. The results indicate that ISO 14001 and ISO 9001 certified B Corp companies have statistically higher scores for the Environment dimension but are inconclusive, or even contradictory, for the other BIA (B Impact Assessment) dimensions. Differences in size, activity sector and geographical location are discussed. It is shown that both B Corp, ISO 9001 and 14001 certified companies, guided by different missions and business models, contribute, at different levels, towards CSR and sustainable development goals.
- B Impact Assessment as a Sustainable Tool: Analysis of the Certification ModelPublication . Silva, Vítor; Lima, Vanda; Sá, José Carlos; Fonseca, Luís; Santos, GilbertoCurrently, certification is an essential tool for a company’s sustainability and a seal of trust for the stakeholders. The B Corporation (B Corp) certification system is in line with the leading indicators of sustainable development and social responsibility published by the general assembly of the United Nations, namely: environment, community, workers, customers, and governance. Nevertheless, it is essential that academic research should empirically assess the B Corp model’s reliability for its validation and legitimization. In this study, we address the results of the B Impact Assessment of 2262 companies certified by B Corp from the beginning of 2017 to March 2021. The main objective is to analyze the B Impact Assessment, verifying the robustness and consistency of the model to measure and improve the economic, social, and environmental impact of companies. We analyzed the construct’s validity through a confirmatory factorial analysis using AMOS statistical software. The results allowed us to identify some weaknesses and limitations of the B Impact Assessment. This certification system reflects an unadjusted model where the main assessment indicators have problems with regard to the measurement scale. The governance and customer indicators are the most vulnerable. The findings also allow us to state that there are apparently no minimum values established for each of the parameters evaluated, which may cause imbalances in the sustainable development process of B Corp companies. This research contributes to enhancing B Impact Assessment as a sustainability tool, highlighting areas for improvement concerning the indicators’ measurement scales and the assessment process, including the monitoring of evaluators.