Best of the world or better for the world? A systematic literature review on benefit corporations and certified B corporations contribution to sustainable development

Ronald Weber Kirst, Miriam Borchardt, Maurício Nunes Macedo de Carvalho and Giancarlo Medeiros Pereira

Corporate Social Responsibility and Environmental Management, 2021, vol. 28, issue 6, 1822-1839

Abstract: Benefit corporations (BCs) and certified benefit corporations (B Corps) are organizations committed, beyond profit, to leveraging positive environmental and social impacts. Considering their potential contributions to corporate social responsibility (CSR) and sustainable development, they have received growing attention in the academic literature. To date, no study has carried out a systematic literature review (SLR) and discussed the state of the art of BC and B Corp management research. Through a SLR, this study aims to systematize the scientific knowledge related to BCs and B Corps. Sixty‐five papers have been identified, classified, and analyzed in thematic groups (legal model and governance, entrepreneurial journey, external environment, performance). Two distinct periods of publication have been identified. The first encompasses papers about BCs focused on legal model and governance; the second presents studies about B Corps within the other research themes through various lenses, such as CSR and sustainable business models. This SLR proposes further avenues of research, implications for organizations and policy makers.

Date: 2021
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https://doi.org/10.1002/csr.2160

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:28:y:2021:i:6:p:1822-1839

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