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B Corp versus ISO 9001 and 14001 certifications: Aligned, or alternative paths, towards sustainable development?
Author(s) -
Fonseca Luis,
Silva Vitor,
Sá José Carlos,
Lima Vanda,
Santos Gilberto,
Silva Rui
Publication year - 2022
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.2214
Subject(s) - certification , corporate social responsibility , business , dimension (graph theory) , business administration , sample (material) , sustainable development , accounting , marketing , management , public relations , economics , political science , chemistry , mathematics , chromatography , pure mathematics , law
Corporate social responsibility (CSR) emerged to deliver sustainable economic, environmental, and social value to organization's extended stakeholders and society in general. This study investigates the similarities, differences, and relationships between B Corp, ISO 9001, and ISO 14001 certifications and is supported by a mixed research methodology and a sample of 701 B Corp companies certified between January 2020 and March 2021. The results indicate that ISO 14001 and ISO 9001 certified B Corp companies have statistically higher scores for the Environment dimension but are inconclusive, or even contradictory, for the other BIA (B Impact Assessment) dimensions. Differences in size, activity sector and geographical location are discussed. It is shown that both B Corp, ISO 9001 and 14001 certified companies, guided by different missions and business models, contribute, at different levels, towards CSR and sustainable development goals.