As empresas, centrais no modelo de desenvolvimento capitalista, estão sendo questionadas sobre suas ações na resolução de problemas da sociedade e sobre a tradicional orientação ao desempenho financeiro. Como resposta, novos modelos organizacionais buscam articulações capazes de criar um elo entre o lucro e o interesse socioambiental. Citado como exemplo do conceito de organizações híbridas, o Movimento B Corp torna-se um rico objeto de estudo para a compreensão das alternativas de revisão da atuação das organizações. Com o mote principal de \"redefinir o conceito de sucesso nos negócios\", envolve as frentes de certificação, legislação e investimento de impacto. O presente estudo descritivo-exploratório, de caráter qualitativo e base interpretativa-construtivista, buscou compreender melhor a identidade deste movimento à luz do conceito emergente de organizações híbridas, na esteira de tendências e conceitos que visam tratar o papel socioambiental das organizações. Para responder a pergunta de pesquisa se e como as Empresas B (B Corp) constituem um modelo de hibridismo organizacional, esta pesquisa envolveu uma abordagem multimétodos de coleta, codificação e análise dos dados na combinação de duas etapas de investigação. A primeira etapa - Retrato do Movimento B Corp - buscou entender seus significados a partir da percepção dos atores envolvidos, no Brasil e Estados Unidos, incluindo um conjunto de 12 entrevistas com representantes do movimento, líderes de empresas B certificadas ou com potencial de certificação e acadêmico. A segunda etapa - Retrato das Empresas B no Brasil - possibilitou traçar o perfil das empresas certificadas no País por meio da análise de dados secundários das comunicações institucionais nos seus websites próprios e do movimento. Por meio dos resultados obtidos nesta pesquisa, percebe-se que a certificação pode ser considerada uma evolução dos mecanismos de prestação de contas ao incluir as etapas de comprovação das informações, auditoria, compromisso legal e identificação pelo selo concedido. A inclusão de cláusulas específicas que incluem os interesses dos stakeholders nos documentos legais torna-se um dos principais diferenciais e aspecto simbólico do movimento. No entanto, não é possível afirmar que representa um novo modelo de organização ou tipo ideal de hibridismo organizacional, mas de um caminho nessa intenção. O grupo de empresas estudadas engloba uma abrangência maior de níveis de hibridismo organizacional, valorizando a forma como os negócios são conduzidos, mas não, necessariamente, sua atividade-fim e sua missão socioambiental como orientadora do modelo de negócios. A heterogeneidade de empresas certificadas é uma das principais características do movimento e, ao mesmo tempo, um dos grandes desafios para sua distinção. O posicionamento ideológico e a atração de investidores de impacto são os principais motivadores para a certificação, que é percebida como uma forma de conferir legitimidade ao diferencial socioambiental das empresas. A percepção de ser uma marca pouco conhecida e de falta de benefícios práticos figura entre as principais fragilidades compensadas pelo fato de pertencer a uma comunidade que partilha dos mesmos valores e o potencial de networking e parcerias. Ao fornecer uma visão panorâmica e analítica sobre o movimento, estaa pesquisa serve como ponto de partida para estudos futuros e para o desenvolvimento do conceito de organizações híbridas. / Businesses and enterprises as key elements in the capitalist development model are actually being questioned about their actions in the resolution of society\'s problems and regarding their traditional focus on financial performance. New organizational models seek to produce articulations capable of creating a bond between profit and socio-environmental interest. Many authors cite the B Corp Movement as one of the main examples of the concept of hybrid organizations. It then becomes a rich object of study to understand the alternatives for reviewing organizational practices. One of its main mottos is \"to redefine the success in business\". The Movement operates in three main areas: certification, law and impact investment. This descriptive-exploratory and qualitative study, based on an interpretative-constructivist paradigm, aims to better understand the identity of the B Corp Movement according to the emerging concept of hybrid organizations, following other trends and definitions that seek to treat the socioenvironmental role of business. To answer the research questions - If and how B Corps are a model of organizational hybridity -, this research involved a multi-method approach of information collection, codification and analysis in a combination of two investigation phases. The first phase - A Portrait of the B Corp Movement - looked to comprehend the meanings from their actors\' perspective. The fieldwork consisted of 12 interviews with main stakeholders in Brazil and the United States, such as the movement representatives, leaders of certified B Corps and prospect enterprises. The second phase - A Portrait of Certified Companies - enabled to profile the Brazilian certified business through secondary data analysis. The sources for the analyzed material were the websites, made available on the internet by them, and their profiles on the global and regional website of the B Corp Community. From the results of this research, the certification can be perceived as an evolution of social and environmental accountability mechanisms, by including steps of information evidences, auditing, legal commitment and seal/certification identification. The inclusion of the interests of stakeholders in legal documents is one of the key differentiators and symbolic aspect of the movement. However, it is still not possible to say that they represent a new organizational model or an ideal type of hybrid organization, but rather a path on this intention. The studied group of enterprises comprises a larger scope on organizational hybridity levels, placing more emphasis the way businesses are conducted, but not necessarily their core business, main-activities or social mission as a guide for business model. It can be noticed the heterogeneity of certified companies as one of the main characteristics of the movement and, at the same time, one of their biggest challenges to be distinguished. The ideological positioning and impact investment attraction are the main motivating factors for a company to certify. Earning the seal is perceived as a way to ensure legitimacy for a socioenvironmental differential. The low awareness of B Corp as a brand and the lack practical benefits are among the main weaknesses, compensated by being part of a shared values community and the potential for network and partnerships. By providing a panoramic and analytical overview of the movement, this study serves as a starting point for future researches related to the subject and for the development of the concept of hybrid organizations.

The business environment is in constant flux where stakeholders encourage organizational leaders to consider sustainable business tactics alongside corporate profits. While most business leaders recognize the importance of including sustainability into corporate goals, evidence suggested that only 10% have sustainable action plans in place. Using the honeybee leadership model as the conceptual framework, the purpose of this qualitative case study was to explore the sustainable leadership strategies that business leaders from small- and medium- sized companies integrated to increase corporate revenue. These companies were B Corp certified which ensures a third party endorsement of sustainable practices. The data were collected through face-to-face, semistructured interviews from 4 B Corp business leaders of these sustainable businesses in West Michigan, B Corp sustainability ratings, and literature review documents. These four businesses represented 44% of the B Corp organizations in Michigan. Transcript evaluation, member checking, and methodological triangulation ensured reliability and strengthened the credibility of the data collected. From the data analysis, four themes emerged: (a) enabling culture, (b) stakeholder inclusion, (c) staff engagement, and (d) social responsibility. These study findings suggest that area small- and medium-sized companies seeking to implement sustainable business adopt these tactics to increase corporate revenue. Implications for social change include the advancement of community health through improved air and water quality, as leaders understand how their contributions fit within the greater community.

As empresas, centrais no modelo de desenvolvimento capitalista, estão sendo questionadas sobre suas ações na resolução de problemas da sociedade e sobre a tradicional orientação ao desempenho financeiro. Como resposta, novos modelos organizacionais buscam articulações capazes de criar um elo entre o lucro e o interesse socioambiental. Citado como exemplo do conceito de organizações híbridas, o Movimento B Corp torna-se um rico objeto de estudo para a compreensão das alternativas de revisão da atuação das organizações. Com o mote principal de \"redefinir o conceito de sucesso nos negócios\", envolve as frentes de certificação, legislação e investimento de impacto. O presente estudo descritivo-exploratório, de caráter qualitativo e base interpretativa-construtivista, buscou compreender melhor a identidade deste movimento à luz do conceito emergente de organizações híbridas, na esteira de tendências e conceitos que visam tratar o papel socioambiental das organizações. Para responder a pergunta de pesquisa se e como as Empresas B (B Corp) constituem um modelo de hibridismo organizacional, esta pesquisa envolveu uma abordagem multimétodos de coleta, codificação e análise dos dados na combinação de duas etapas de investigação. A primeira etapa - Retrato do Movimento B Corp - buscou entender seus significados a partir da percepção dos atores envolvidos, no Brasil e Estados Unidos, incluindo um conjunto de 12 entrevistas com representantes do movimento, líderes de empresas B certificadas ou com potencial de certificação e acadêmico. A segunda etapa - Retrato das Empresas B no Brasil - possibilitou traçar o perfil das empresas certificadas no País por meio da análise de dados secundários das comunicações institucionais nos seus websites próprios e do movimento. Por meio dos resultados obtidos nesta pesquisa, percebe-se que a certificação pode ser considerada uma evolução dos mecanismos de prestação de contas ao incluir as etapas de comprovação das informações, auditoria, compromisso legal e identificação pelo selo concedido. A inclusão de cláusulas específicas que incluem os interesses dos stakeholders nos documentos legais torna-se um dos principais diferenciais e aspecto simbólico do movimento. No entanto, não é possível afirmar que representa um novo modelo de organização ou tipo ideal de hibridismo organizacional, mas de um caminho nessa intenção. O grupo de empresas estudadas engloba uma abrangência maior de níveis de hibridismo organizacional, valorizando a forma como os negócios são conduzidos, mas não, necessariamente, sua atividade-fim e sua missão socioambiental como orientadora do modelo de negócios. A heterogeneidade de empresas certificadas é uma das principais características do movimento e, ao mesmo tempo, um dos grandes desafios para sua distinção. O posicionamento ideológico e a atração de investidores de impacto são os principais motivadores para a certificação, que é percebida como uma forma de conferir legitimidade ao diferencial socioambiental das empresas. A percepção de ser uma marca pouco conhecida e de falta de benefícios práticos figura entre as principais fragilidades compensadas pelo fato de pertencer a uma comunidade que partilha dos mesmos valores e o potencial de networking e parcerias. Ao fornecer uma visão panorâmica e analítica sobre o movimento, estaa pesquisa serve como ponto de partida para estudos futuros e para o desenvolvimento do conceito de organizações híbridas. / Businesses and enterprises as key elements in the capitalist development model are actually being questioned about their actions in the resolution of society\'s problems and regarding their traditional focus on financial performance. New organizational models seek to produce articulations capable of creating a bond between profit and socio-environmental interest. Many authors cite the B Corp Movement as one of the main examples of the concept of hybrid organizations. It then becomes a rich object of study to understand the alternatives for reviewing organizational practices. One of its main mottos is \"to redefine the success in business\". The Movement operates in three main areas: certification, law and impact investment. This descriptive-exploratory and qualitative study, based on an interpretative-constructivist paradigm, aims to better understand the identity of the B Corp Movement according to the emerging concept of hybrid organizations, following other trends and definitions that seek to treat the socioenvironmental role of business. To answer the research questions - If and how B Corps are a model of organizational hybridity -, this research involved a multi-method approach of information collection, codification and analysis in a combination of two investigation phases. The first phase - A Portrait of the B Corp Movement - looked to comprehend the meanings from their actors\' perspective. The fieldwork consisted of 12 interviews with main stakeholders in Brazil and the United States, such as the movement representatives, leaders of certified B Corps and prospect enterprises. The second phase - A Portrait of Certified Companies - enabled to profile the Brazilian certified business through secondary data analysis. The sources for the analyzed material were the websites, made available on the internet by them, and their profiles on the global and regional website of the B Corp Community. From the results of this research, the certification can be perceived as an evolution of social and environmental accountability mechanisms, by including steps of information evidences, auditing, legal commitment and seal/certification identification. The inclusion of the interests of stakeholders in legal documents is one of the key differentiators and symbolic aspect of the movement. However, it is still not possible to say that they represent a new organizational model or an ideal type of hybrid organization, but rather a path on this intention. The studied group of enterprises comprises a larger scope on organizational hybridity levels, placing more emphasis the way businesses are conducted, but not necessarily their core business, main-activities or social mission as a guide for business model. It can be noticed the heterogeneity of certified companies as one of the main characteristics of the movement and, at the same time, one of their biggest challenges to be distinguished. The ideological positioning and impact investment attraction are the main motivating factors for a company to certify. Earning the seal is perceived as a way to ensure legitimacy for a socioenvironmental differential. The low awareness of B Corp as a brand and the lack practical benefits are among the main weaknesses, compensated by being part of a shared values community and the potential for network and partnerships. By providing a panoramic and analytical overview of the movement, this study serves as a starting point for future researches related to the subject and for the development of the concept of hybrid organizations.

La presente tesi è stata dedicata all’analisi della disciplina italiana della società benefit, introdotta con la legge del 28 dicembre 2015, n. 208. Lo studio parte da una preliminare analisi comparata finalizzata alla ricerca di tendenze uniformi di sviluppo, nel panorama europeo e statunitense, della regolamentazione della c.d. social enterprise, intesa come l’impresa connotata da un’ibridazione tra scopo di lucro e caratteri di socialità. La società benefit italiana sembra collocarsi in questo contesto come una social enterprise “all’americana” trattandosi di un’impresa in cui l’ibridazione tra lucro e socialità è totalmente slegata dal divieto di distribuzione degli utili. L’analisi della disciplina della società benefit, che costituisce il fulcro dell’attività di ricerca, ha riguardato in primo luogo l’inquadramento giuridico, sia in termini di effettiva necessità della sua introduzione sia in termini di distinzione della stessa rispetto alle società “non benefit”. La tesi sostenuta in questa trattazione è che la società benefit colma una lacuna presente nell’ordinamento e si contrappone alle società lucrative ordinarie in una più che ragionevole divisione dei ruoli, essendo dotata di caratteristiche le conferiscono una precisa identità. In secondo luogo, la tesi è stata dedicata ad affrontare i principali problemi interpretativi posti dalla disciplina analizzata, mantenendo come punto centrale della ricerca il tema dell’effettiva corrispondenza tra l’oggetto sociale dichiarato rispetto all’attività concretamente realizzata dalla società - tema che nelle società benefit diviene cruciale per valutare l’effettivo valore della nuova disciplina e delle iniziative sottostanti - e vagliando la compatibilità degli strumenti di controllo offerti dal diritto societario con le specifiche caratteristiche della società benefit. / This thesis has been dedicated to the analysis of the Italian “società benefit”, introduced with the Law no. 208 of 28th December 2015. The study starts from a preliminary comparative analysis aimed at researching uniform trends - in the European and US panorama - in the development of social enterprises’ regulation, i.e. those corporate enterprise forms characterized by hybridization between profit and "sociality" features. The Italian “società benefit” seems to place in this context as an “American” form of social enterprise, as the hybridization between profit and sociality is completely disconnetted from any non-distribution constraint. The analysis of the discipline of the “società benefit”, which constitutes the fulcrum of the research activity, has concerned primarily the legal framework, both in terms of the actual need for its introduction and in terms of distinction of the same with respect to the companies "not-benefit”. The thesis supported in this dissertation is that the “società benefit” fills a gap in the legal system and opposes ordinary lucrative companies in a more than reasonable division of roles, being equipped with features that give it a precise identity in the legal system. Secondly, the thesis has been dedicated to addressing the main interpretative problems emerged by the analyzed discipline, keeping as the central point of research the theme of the actual correspondence between the social object declared with respect to the activity concretely carried out by the company - a theme that in the “società benefit” becomes crucial for assessing the effective value of the new discipline and the underlying initiatives - and assessing the compatibility of the control instruments offered by company law with the specific characteristics of the “società benefit”.

The global socio-ecological system is under stress with increasing consumer demands and society’s inability to meet those demands. Businesses are both enablers and inhibitors of this socio-ecological dilemma, enabling a shift towards sustainability, in various ways including through Certification. This study aims to understand the B Corp Certification (BCC) – a certification that certifies business according to their social and environmental performance.  The purpose of this study is to gage how much this Certification granted by B Lab moves the dial on sustainability.  To accomplish this, a case study was performed on B Lab with a focus on Developed Markets. This study was largely dependent on semi-structured interviews, desk research and an analysis of the B Impact Assessment (BIA) - a cornerstone of the BCC - which was assessed according to the Framework for Strategic Sustainable Development (FSSD). The FSSD which takes a scientific systems view on strategic sustainable development (SSD) was instrumental in analyzing how much the BCC aligns with a SSD approach. The result of this research lends itself to recommendations for the B Corp Certification of which B Lab may choose to consider in future iterations of the BIA and Certification in general.

In today’s society, environmental concern might be at a historical peak. 2778 companies in 60 countries have now acquired the Benefit-Corporation (B-Corp) Certification in attempts to demonstrate their environmental responsibility. The aim of the present study was to investigate the effects of implementing the B-Corp Certification in a USA automotive dealership on employee pro-environmental behavior and life satisfaction, with consideration of the moderating role of commitment to the B-Corp Certification. A within-group quasi-experimental design was used to investigate the effects of the certification over a 5-month period through self-reported measures. Thirty-three employees participated in this study. One-way repeated-measures ANOVA was conducted to measure differences in employee pro-environmental behavior before and after the implementation of the B-Corp Certification. Through bivariate correlations the relationship between employee pro-environmental behavior and life satisfaction was analyzed. Partial correlation was used to test the moderating role of commitment in determining the strength of the implementation on employee pro-environmental behavior. There was no difference between pre- and post-measurements of employee pro-environmental behavior. Commitment to the B-Corp Certification did not moderate the effectiveness of the implementation of the B-Corp Certification on employee pro-environmental behavior. Additionally, no relationship was found between pro-environmental behavior and life satisfaction. Finally, results are discussed within the context of industrial- and organizational(IO) psychology, as are the implications for future research and interventions aimed at increasingemployee pro-environmental behaviors.

This qualitative study contributes to the research field on legitimacy theory and creating shared value (CSV) in small and medium-sized enterprises (SMEs), regarding helping entrepreneurs and business owners better understand the journey of engaging with social and environmental issues. Recent years have seen a growing number of organisations engage in CSV, which builds on identifying societal needs and approaching these as business opportunities. A standard that purports to uphold these values and is comprised of for-profit companies committed to sustainability-related initiatives is the B Corp label. We consider B Corp certification and explore how sustainably oriented SMEs engage with their wider community in a way that fosters corporate credibility and legitimacy.  Empirical data about five SMEs organisational narratives working with CSV, implementation of social and environmental activities, and effects of B Corp certification were collected through in-depth semi-structured interviews with company representatives and a range of secondary data materials. Analysing the data from these five interviewed companies established them to be engaging with the notion of CSV and regard addressing societal or environmental issues as the purpose of their business. Furthermore, findings suggested that values and beliefs incorporated by the SMEs supersede the generally adopted values in society, thereby representing a paradox with legitimacy theory. As a result, these businesses aim to close the perceived legitimacy gap by trying to raise awareness and engage the public with the appropriateness of their business, thereby slowly providing citizens with a more conscious mindset.

自工業革命以降，資本主義驅動著經濟與社會不斷前進，市場經濟所創造的交易效率幾乎滲透了人們生活的方方面面。但是使人類引以為傲的資本主義卻也創造了日益嚴重的貧富差距與自然環境的破壞，廠商犧牲了利害關係人的利益，極大化股東的利益，這促使我們開始思考是否有不同的方式可以同時創造合理的利潤，也同時善待組織的利害關係人？Fauchart 和 Gruber (2011) 所提出的使命型創業家很可能是一個新解，使命型創業家以改變社會為己任，期待藉由自身組織來改變社會與環境問題。然而，是什麼樣的原因促使使命型創業家出現？且使命型創業家是如何透過商業模式在使組織賺錢的同時增進利害關係人之效益？為了回答這個問題，本研究欲透過Shane (2000) 的前期經驗理論、使命型創業家之自我認同、利社會動機理論，與 Porter 和 Kramer (2011) 的共享價值理論來檢視個案公司。本研究選擇綠然能源作為研究個案，綠然能源是全台灣第一間由美國B Lab認證的B型企業 (B Corp)，成立已有四年的時間，且已經開始獲利，此外，綠然能源之共同創辦人再加入此事業前，皆擁有豐富的商業經驗與獨特對社會與環境的生命體驗。研究者透過質性研究方式，以半結構式訪談、實地觀察法和次級資料搜集進行研究，以探究前期經驗、自我認同與利社會動機對個案公司創辦人之影響，以及個案公司如何發展出具有共享價值之價值主張。最後本研究提出以下發現，使命型創業家之自我認同、利社會動機與前期經驗是其創業行為的核心，並且這將影響組織發展共享價值之價值主張，而團隊成員豐富的前期經驗也有助於組織辨識機會，發展具共享價值之商業模式。 / After Industrial Revolution, Capitalism drives human society and economy forward constantly. The efficiency that market economy creates, has almost penetrated into every level of our daily lives. However, the powerful Capitalism has also done severe damage to environment, enlarging the gap between the rich and the poor. These phenomena cause us to think is there any possible a firm can earn a reasonable profit and treat its stakeholders well at the same time? The research on missionary entrepreneur of Fauchart and Gruber (2011) may become a solution to the problem we are facing. The missionary entrepreneur considers contributing to a better world is critical to them and it is their responsibility to do act for the social & environmental cause. Yet what makes one become a missionary entrepreneur? And, how does missionary entrepreneur develop a business model to solve the social & environmental problem and make profit as well? To answer these questions, the study aims to analyze the case company with the prior knowledge theory of Shane (2000), the self-identity of missionary entrepreneur (Fauchart & Gruber, 2011), prosocial motivation, and creating shared value (Porter & Kramer, 2011). The study takes DOMI as the case company, because DOMI is the first one certified B Corp in Taiwan. 4 years after DOMI was founded, now the company has already made profit from its business. Additionally, the co-founders all have diverse and multiple business and entrepreneurial experience. Plus, all of them had unique experience of social & environmental problems. The research is done by qualitative research method, and the research data is collected through semi-structured interview, field observation and secondary data analysis. In the end, the study shows that diverse prior knowledge of organization members will help organization recognizes opportunity. Besides, prior knowledge, self-identity, and prosocial motivation influence the missionary entrepreneur behavior, which can also enhance organization to create shared value in its value proposition.