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A importância da sustentabilidade e da responsabilidade social é nos dias de hoje a principal preocupação das empresas que se querem afirmar nos seus mercados internos e internacionais. As metas ambientais cada vez mais ambiciosas, fazem com que as empresas tenham que se adaptar e recriar, de forma a serem mais competitivas e resilientes. A certificação é uma ferramenta essencial para a sustentabilidade das empresas e é um selo de confiança para as partes interessadas. O objetivo deste trabalho consiste em realizar uma investigação profunda acerca do modelo de certificação B Corporation, baseado na avaliação BIA das empresas certificadas, e também avaliar a sua possível correlação com outras certificações, nomeadamente os sistemas de gestão integrados da ISO. Irá também avaliar-se o potencial do processo de avaliação B Corporation através da criação de um modelo de equações estruturais. A metodologia utilizada foi inspirada no “inquiry-based learning” e a fase de investigação divide-se essencialmente em duas etapas. A primeira consiste na criação de uma base de dados com toda a informação relevante da avaliação de impacto BIA de 2.262 empresas disponibilizada no diretório do B Corporation. Na segunda etapa foi realizada uma extensa pesquisa sobre o número de empresas B Corp com também certificação em sistemas de gestão ISO. O resultado desta investigação sobre o sistema de certificação B Corporation permitiu identificar algumas fragilidades e limitações na matriz de avaliação de impacto B, principalmente nas variáveis Governance e Customers. É uma certificação com foco na vertente comunitária, essencialmente direcionada para o setor dos serviços, nomeadamente para os que têm baixa pegada ecológica, e os dados recolhidos dos últimos 4 anos refletem uma forte tendência de crescimento na Europa, com Portugal a contribuir. Este estudo revelou também uma certa desvalorização por parte do B Corporation no que toca a implementação de sistemas integrados ISO, porém, a certificação pelos sistemas de gestão da ISO 9001, ISO 14001 e ISO 45001, parece contribuir de forma positiva para a pontuação B referente ao ambiente, com significância estatística ao nível de 5%. A matriz de avaliação deste modelo necessita de um processo de revisão de forma a melhorar o seu ajustamento.
The importance of sustainability and social responsibility is, nowadays, the main concern of companies that want to assert themselves in their internal and international markets. The increasingly ambitious environmental goals make companies have to adapt and recreate, in order to be more competitive and resilient. Certification is an essential tool for the sustainability of companies and a seal of trust for specific parties. The objective of this work is to conduct an in-depth investigation into the B Corporation certification model, based on the BIA assessment of certified companies, and its possible correlation with other certifications, namely the ISO integrated management systems. We will also measure the potential of the B Corporation assessment process by creating a structural equation model. The methodology used was inspired in "inquiry-based learning" and the research phase is essentially divided in two stages. The first consists in the creation of a database with all the relevant BIA impact assessment information of 2.262 companies made available in the B Corporation directory. In the second stage, was carried out an extensive research on the number of B Corp companies with also certification in ISO management systems. The result about this study on the B Corporation certification system allowed us to identify some weaknesses and limitations in the B impact assessment matrix, mainly in the Governance and Customers variables. It is a certification with a community focus, essentially aimed at the services sector, namely those with a low ecological footprint, and the data collected from the last 4 years reflects a strong growth trend in Europe, with Portugal contributing. This research revealed a certain devaluation on the part of the B Corporation when it comes to implementing integrated ISO systems, but certification by ISO 9001, ISO 14001 and ISO 45001 management systems seems to contribute positively to the B score for the environment, with statistical significance at the 5% level. The evaluation matrix of this model needs a review process in order to improve its fit.
The importance of sustainability and social responsibility is, nowadays, the main concern of companies that want to assert themselves in their internal and international markets. The increasingly ambitious environmental goals make companies have to adapt and recreate, in order to be more competitive and resilient. Certification is an essential tool for the sustainability of companies and a seal of trust for specific parties. The objective of this work is to conduct an in-depth investigation into the B Corporation certification model, based on the BIA assessment of certified companies, and its possible correlation with other certifications, namely the ISO integrated management systems. We will also measure the potential of the B Corporation assessment process by creating a structural equation model. The methodology used was inspired in "inquiry-based learning" and the research phase is essentially divided in two stages. The first consists in the creation of a database with all the relevant BIA impact assessment information of 2.262 companies made available in the B Corporation directory. In the second stage, was carried out an extensive research on the number of B Corp companies with also certification in ISO management systems. The result about this study on the B Corporation certification system allowed us to identify some weaknesses and limitations in the B impact assessment matrix, mainly in the Governance and Customers variables. It is a certification with a community focus, essentially aimed at the services sector, namely those with a low ecological footprint, and the data collected from the last 4 years reflects a strong growth trend in Europe, with Portugal contributing. This research revealed a certain devaluation on the part of the B Corporation when it comes to implementing integrated ISO systems, but certification by ISO 9001, ISO 14001 and ISO 45001 management systems seems to contribute positively to the B score for the environment, with statistical significance at the 5% level. The evaluation matrix of this model needs a review process in order to improve its fit.
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Keywords
B Corporation Certificação ISO Sustentabilidade Responsabilidade Social Certification Sustainability Social responsibility