Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Contribution of Argentinian B Corporations to Sustainable Development Goals: Empirical Analysis Based on Their Practices and Solutions to Socioenvironmental Problems

Version 1 : Received: 26 September 2023 / Approved: 27 September 2023 / Online: 28 September 2023 (10:00:54 CEST)

A peer-reviewed article of this Preprint also exists.

Ficco, C.; Bersía, P.; Bressan, C.; Herrera-Rodríguez, E.E. Contribution of Argentinian B Corporations to Sustainable Development Goals: Empirical Analysis Based on Their Practices and Solutions to Socioenvironmental Problems. Sustainability 2024, 16, 6. Ficco, C.; Bersía, P.; Bressan, C.; Herrera-Rodríguez, E.E. Contribution of Argentinian B Corporations to Sustainable Development Goals: Empirical Analysis Based on Their Practices and Solutions to Socioenvironmental Problems. Sustainability 2024, 16, 6.

Abstract

: This study aims at examining how B Corporations advance Sustainable Development Goals (SDGs) in their practices by analyzing the socioenvironmental problems they address and the solutions they provide to those problems. All Argentinian B corporations, certified by early 2023 (135 companies), were investigated using a mixed approach, combining social network analysis with textual data analysis. The results showed that the environmental practices are primarily linked to waste, water, energy and chemical management, as well as product innovation. In turn, the social practices address the training, education, and well-being of employees and other stakeholders, diversity, equity and inclusion management, and the creation of an inclusive and fair environment, integrating local communities. Thus, in the flow of their sustainability practices, Argentinian B Corporations contribute to SDGs 8, 12, 13, 9, 6, 7, 5, 10, 11, 4, and 17, in line with the SDGs declared by these companies. Our findings contribute to the theoretical knowledge of the B Corp movement and have practical implications by providing inputs to improve the management of B Corporations and to guide public policies encouraging these companies to advance sustainable development dimensions lacking attention.

Keywords

Sustainable Development Goals; B Corporations; sustainable practices; social problems; environmental problems; triple bottom line theory; sustainable development

Subject

Business, Economics and Management, Business and Management

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