B-Corp Certification: Systematic Literature Review and Research Agenda

被引：0
作者：
Attanasio, Giovanna [1 ]
Battistella, Cinzia [1 ]
Chizzolini, Elia [1 ]
机构：
[1] Univ Udine, Dept Engn & Architecture, Udine, Italy
来源：
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2025年
关键词：
barriers; B-Corp; benefit corporations; drivers; enablers; implementation; outcomes; systematic literature review; BUSINESS; MANAGEMENT; ENTREPRENEURSHIP; RESPONSIBILITY; ORGANIZATION; KNOWLEDGE;
D O I：
10.1002/csr.3118
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper aims to study the adoption and impact of B-Corp certification by systematically reviewing key papers on this topic published in peer-reviewed journals from 2006 to 2024. The paper proposes a conceptual framework that provides a comprehensive overview of research themes, subdivided into five broad research focuses: drivers and enablers for organisations seeking certification, barriers they encounter, implementation issues of B-Corp certification and the outcomes achieved post-certification. The study offers a thorough overview of the academic literature on B-Corp certification, laying a strong foundation for future research on the subject. The literature reveals similarities in objectives, approaches and methods, often yielding overly optimistic results that fail to capture the complex impact of B-Corp certification. A range of research opportunities is presented, establishing a research agenda to guide future studies in the field. The findings can support decision-making regarding the adoption and renewal of certification by evaluating its cost-benefit. Policymakers can utilise this comprehensive overview of knowledge to inform their decisions on regulatory actions.
引用
收藏
页码：3729 / 3769
页数：41
相关论文
共 81 条
  • [1] Aiginger K., Rodrik D., Rebirth of Industrial Policy and an Agenda for the Twenty-First Century, Journal of Industry, Competition and Trade, 20, pp. 189-207, (2020)
  • [2] Alberti F.G., Varon Garrido M.A., Can Profit and Sustainability Goals Co-Exist? New Business Models for Hybrid Firms, Journal of Business Strategy, 38, 1, pp. 3-13, (2017)
  • [3] Alonso-Martinez D., De Marchi V., Di Maria E., The Sustainability Performances of Sustainable Business Models, Journal of Cleaner Production, 323, (2021)
  • [4] Attanasio G., Preghenella N., De Toni A.F., Battistella C., Stakeholder Engagement in Business Models for Sustainability: The Stakeholder Value Flow Model for Sustainable Development, Business Strategy and the Environment, 31, 3, pp. 860-874, (2022)
  • [5] (2023)
  • [6] “B Corp Certification Demonstrates a Company's Entire Social and Environmental Impact.”, (2024)
  • [7] Bandini F., Boni L., Fia M., Toschi L., Exploring Tension in Hybrid Organizations in Times of Covid-19 Crisis. The Italian Benefit Corporations’ Experience, Journal of Social Entrepreneurship, pp. 1-22, (2023)
  • [8] Baudot L., Dillard J., Pencle N., Hybrid Organizations and an Ethic of Accountability: The Role of Accountability Systems in Constructing Responsible Hybridity, Accounting, Auditing & Accountability Journal, 35, 3, pp. 598-626, (2022)
  • [9] Baudot L., Dillard J., Pencle N., The Emergence of Benefit Corporations: A Cautionary Tale, Critical Perspectives on Accounting, 67, (2020)
  • [10] Bauer J., Umlas E., Making Corporations Responsible: The Parallel Tracks of the B-Corp Movement and the Business and Human Rights Movement, Business and Society Review, 122, 3, pp. 285-325, (2017)
123456789