Analysis of the B Corp certification: A way for companies to implement SDGs? A Systematic Literature Review

Autor: Verbeke, Ann, Swaen, Valérie, De Rongé, Yves
Přispěvatelé: UCL - SSH/LouRIM - Louvain Research Institute in Management and Organizations
Jazyk: angličtina
Rok vydání: 2022
Předmět:
Popis: Created in 2006, the B Corp certification evaluate a new type of business that seek profit but also integrate social and environmental goals. The certified companies, also called B Corps, have to take into account people, planet and profit when setting their basic operational objectives and have to formally incorporate them into their legal charters. To become B Corp, a company must score minimum 80 points out of 200 at the B Impact Assessment (BIA). The BIA measures the social and environmental impacts of companies by covering four domains: community, environment, governance and workers. The main objective of our PhD project is (1) to analyze the specificities of the B Corp certification through a systematic literature review (see below), (2) to analyze the process through which this certification is implemented in a company, (3) to explore the role of the B Corp certification as an organizational learning agent for companies that decide to implement this certification, and (4) to study the impacts of this certification on stakeholders’ perceptions through a qualitative research approach. Our research will contribute to the literature by exploring the emergent B Corp certification, its specificities, its implementation in companies and its impact on stakeholders’ perceptions. From a managerial point of view, this research helps companies become aware of the impact and the process that the implementation of a B Corp certification inside the organization could have at the operational and human level. It will also help stakeholders and more particularly investors by allowing them to better understand the B Corp certification as a potential tool for assessing sustainable investments.
Databáze: OpenAIRE