How do hybrid organisations use socio‐environmental impact information? An exploratory analysis in European B corps

Iluminada Fuertes‐Fuertes, J. David Cabedo and José Miguel Tirado‐Beltrán

Business Strategy and the Environment, 2024, vol. 33, issue 8, 9181-9196

Abstract: Achieving genuine sustainability progress depends on translating strategic goals into actionable steps. This is particularly crucial for hybrid organisations, where managers must integrate socio‐environmental impact information into daily practices. This study explores how managers use impact information for internal (company control and decision‐making) and external (dissemination) purposes. Furthermore, it examines whether there are differences in the usage patterns depending on corporate characteristics. Using sample data produced by an online questionnaire administered to European B Corps, the results show somewhat limited integration of this socio‐environmental information into management decision‐making. However, companies with better alignment between economic and social objectives, alongside highly innovative firms, showcase a more extensive use of this information. This research contributes to the literature by identifying specific organisational characteristics that are linked to the observed variations in the use of impact information. It points out which characteristics are associated with companies that exhibit a more comprehensive integration of this information into management practices.

Date: 2024
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