The value of B Corp Certification

Over the past decades, the focus of businesses has evolved through an approach geared toward generating value for all stakeholders, moving beyond an orientation focused only on the creation of shareholder value. Sustainability has emerged as an essential pillar in defining business models and corporate strategies. Its integration makes it possible to gain a decisive competitive edge. B Corporation certification fits into this framework, shaping itself as a strategic tool for communicating and measuring companies' commitment to sustainable performance. Being part of the B Corp network offers companies a qualified reputation, entry into a global community of companies committed to an inclusive economic model. There is a parallel growth in attention to gender diversity in governance, which is considered a key element in improving the quality of decision-making and sustainability orientation. The objective of this paper is to analyze the impact of B Corporation certification on corporate performance, focusing on the role of the female component on boards.

Autorentext

Elvira Tiziana La Rocca es profesora asociada de Economía y Dirección de Empresas en la Universidad de Messina, donde imparte clases de Gobierno Corporativo y Marketing Internacional. Ha publicado numerosas contribuciones en revistas nacionales e internacionales.