The B Corp Impact Assessment: a value beyond certification? A study on the uses of the BIA to influence companies’ CSR strategies
Carregando...
Arquivos
Data
2023-04-14
Autores
Orientador(res)
Alves, Mário Aquino
Métricas
Título da Revista
ISSN da Revista
Título de Volume
Resumo
The purpose of this paper is to offer insights into the value of the B Corp evaluation tool, the B Corp Impact Assessment, for companies of all sizes, sectors and geographical locations. It sheds light on how the B Corp Impact Assessment can be used by companies to formulate and guide CSR strategies adapted to their context. For this purpose, it relied on qualitative semi-structured interviews with consulting professionals expert in working with B Corporations or companies using the BIA. Drawing from the interviews, and relying on thematic analysis, it explores key topics: the BIA’s ability to perform adequate CSR performance diagnostics, its value to monitor CSR strategies over time and evolve, and its potential to engage internally and encourage the development of more ambitious CSR initiatives. Our findings show that the BIA has a strong potential to guide companies in developing sound CSR strategies aligned with their material issues, adapted to their specific context and which adapt over time. They also emphasise, in line with previous research, the importance of the company’s motivations and its approach to the BIA in order to drive real positive impact and value creation aligned with the company’s core mission.