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B Corp Certification Effects: Design and Validation of a Questionnaire Applying Delphi Method
Abstract
Compliance with the Sustainable Development Goals (SDGs) and the 2030 Agenda represents a large investment that cannot be obtained solely through public resources. Therefore, it is necessary for the private sector to align itself with the SDGs and integrate them into its business model. In an attempt to align private interests with the SDGs, various impact measurement initiatives have emerged in recent years. However, none of them have been universally accepted, in part, because they still have weaknesses. As an alternative, some companies have chosen to become certified. The figures show that the B Corp certification is one of the most important ones internationally, since it has been growing at a rapid pace since its creation. In fact, there are currently almost 4,000 certified companies throughout the world. Despite this fact, there are very few studies which analyze the main effects of this certification yet. Therefore, the objective of this chapter is to validate a questionnaire that collects these effects through a Delphi study, formed by a panel of experts in the B Corp movement.
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