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B Impact Assessment as a Sustainable Tool: Analysis of the Certification Model

dc.contributor.authorSilva, Vítor
dc.contributor.authorLima, Vanda
dc.contributor.authorSá, José Carlos
dc.contributor.authorFonseca, Luís
dc.contributor.authorSantos, Gilberto
dc.date.accessioned2024-03-11T14:28:35Z
dc.date.available2024-03-11T14:28:35Z
dc.date.issued2022
dc.description.abstractCurrently, 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationSilva, V.; Lima, V.; Sá, J.C.; Fonseca, L.; Santos, G. B Impact Assessment as a Sustainable Tool: Analysis of the Certification Model. Sustainability 2022, 14(9), 5590. https://doi.org/10.3390/su14095590pt_PT
dc.identifier.doi10.3390/su14095590pt_PT
dc.identifier.issn2071-1050
dc.identifier.urihttp://hdl.handle.net/10400.22/25146
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherMDPIpt_PT
dc.relationUIDB/04728/2020pt_PT
dc.relation.publisherversionhttps://www.mdpi.com/2071-1050/14/9/5590pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectB impact assessmentpt_PT
dc.subjectCertified B Corppt_PT
dc.subjectSustainabilitypt_PT
dc.subjectConfirmatory factorial analysis (CFA)pt_PT
dc.titleB Impact Assessment as a Sustainable Tool: Analysis of the Certification Modelpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue9pt_PT
oaire.citation.titleSustainabilitypt_PT
oaire.citation.volume14pt_PT
person.familyName
person.familyNameFonseca
person.givenNameJosé Carlos
person.givenNameLuis
person.identifierR-002-4MY
person.identifier.ciencia-idC91E-F5C8-46C7
person.identifier.ciencia-idDA12-4855-5FAE
person.identifier.orcid0000-0002-2228-5348
person.identifier.orcid0000-0001-5668-0656
person.identifier.ridR-2566-2016
person.identifier.ridL-4285-2014
person.identifier.scopus-author-id56029853700
person.identifier.scopus-author-id56356558600
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication341f5538-54a7-4f1e-9a51-a4347b7ad3a0
relation.isAuthorOfPublication7fc78bf1-1399-4460-8ee9-0bccbf304291
relation.isAuthorOfPublication.latestForDiscovery341f5538-54a7-4f1e-9a51-a4347b7ad3a0

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