The Hidden Trade‐Offs in B Impact Assessment

Ruth Cherrington, Marco Campenni and Danielle Farrow

Business Strategy and the Environment, 2026, vol. 35, issue 2, 3044-3060

Abstract: B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data analysis, interviews and a custom‐built agent‐based model (ABM), we explore how organisations approach impact improvement. The model shows that most B Corps follow either random or small‐step (incremental) strategies, with few taking a focused, joined‐up approach. Customer‐related practices have the strongest effect on overall scores, while governance and environmental areas lag behind. These findings can help B Corps identify weaker areas, move beyond fragmented efforts and align with new B Lab requirements that expect stronger, cross‐cutting impact strategies.

Date: 2026
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