2008年金融風暴後，人們再度掀起一股傳統資本主義的反思運動，對於現在企業與社會的關係，以及企業扮演的角色與負起的社會責任，民眾產生質疑與不信任，2017年Edelman Trust Barometer的信任度報告以「信任危機」（Trust in Crisis）來形容2017年，民眾對政府、企業、媒體、非營利組織的信任度逐年下降，代表對於社會整體的運作機制都失去信心，過去傳統資本主義的運作方式面臨嚴峻的考驗，總體環境開始產生變化。 2007年，世界上開始醞釀出一波重新定義成功企業的B型企業運動，希望未來企業不僅爭取成為最好的公司，更競相成為對世界最好的企業，與過去不同的是，這波運動主要由各國的中小型企業參與，代表中小企業在企業社會責任議題上有一個新的管道，2014年台灣誕生第一家通過B型企業認證的企業，開啟B型企業運動在台灣的發展，而面對全球環境的變動，台灣中小企業急需思考自身在社會責任議題的策略，否則可能面臨生存危機。 本研究以中小企業社會責任(CSR)與B型企業運動之關係為研究主題，透過文獻探討與訪談的方式，歸納出中小企業發展企業社會責任的優勢以及限制，並整理B型企業運動的特性，檢視兩者的是否能相輔相成，研究結果發現B型企業制度免費的影響力評估測驗、B型企業社群力量及實務的社會、環境面建議，能有效解決中小企業發展CSR時面臨的資源不足、專業度不足、知名度低，成為中小企業CSR新的評量工具，幫助中小企業朝永續轉型邁進。 / After financial crisis, people started to rethink about traditional capitalism that the relationship between modern enterprises and society and also the role of enterprises. Edelman Trust Barometer global report describe 2017 as “Trust in crisis”. The general population’s trust in all four key institutions: business, government, NGOs, and media, has declined broadly, which shows people do not trust traditional capitalism anymore. In 2007 from the US, B corp movement started to redefine success in business. Different from traditional capitalism, they think people should use business as a force for good, and compete to be best for the world. The main participant of this movement is small and medium enterprises, which gives an important message that CSR is no longer belonging to big firms only. In 2014, the first firm pass the B certified called DOMI, and B corp movement gradually become influential in Taiwan. To deal with the uncertain future, Taiwanese SMEs need new strategies, and B corp provides some suitable tools for them. This study exam how B corp movement help SMEs create sustainablility strategies. Through literature review and interview, this research finds that free B impact assessment, helping from the B community, and practical advises can assist SMEs overcome difficulties when doing CSR strategies because of scarce resource, being unfamiliar with sustainability, and low visibility, which shows B corp certification is a helpful tool for SMEs.

There exist major disparities in issues concerning health, education, the environment, and other problems that affect overall well-being. Currently, government and nonprofit institutions do not sufficiently mitigate these problems. This thesis examines traditional corporate structures that uphold the profit-maximization dilemma and analyzes emerging corporate structures that encourage greater social enterprise. The alternative corporate structures provide greater flexibility for mission-driven companies. Such structures encourage─and legally require─increased awareness and investment in social and environmental enterprise. Executives must decide, to what extent, they will utilize the power and influence of business to do good works.

Submitted by Maria Lucia Villela Garcia (maluvillela@gmail.com) on 2017-01-23T19:44:27Z No. of bitstreams: 1 Thesis_Governance and value creation in hybrid organisations_Maria Lucia Villela Garcia_Versao Biblioteca FGV-EAESP.pdf: 2399385 bytes, checksum: db7d7f08cdbb2368087c0090cfa7c55c (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2017-01-24T09:23:31Z (GMT) No. of bitstreams: 1 Thesis_Governance and value creation in hybrid organisations_Maria Lucia Villela Garcia_Versao Biblioteca FGV-EAESP.pdf: 2399385 bytes, checksum: db7d7f08cdbb2368087c0090cfa7c55c (MD5) / Made available in DSpace on 2017-01-24T11:17:59Z (GMT). No. of bitstreams: 1 Thesis_Governance and value creation in hybrid organisations_Maria Lucia Villela Garcia_Versao Biblioteca FGV-EAESP.pdf: 2399385 bytes, checksum: db7d7f08cdbb2368087c0090cfa7c55c (MD5) Previous issue date: 2016-12-19 / B Corporation é um fenômeno contemporâneo crescente, atraindo não só a atenção da mídia, mas também de empresários interessados em desenvolver organizações com o propósito de "redefinir o sucesso nos negócios" e "usar o poder dos negócios para resolver problemas sociais e ambientais" (B Lab, 2012). Ao combinar duas lógicas diferentes (i.e. social e econômica), B Corps podem ser consideradas organizações híbridas. Battilana e Lee (2014) contribuíram significativamente com a literatura sobre organizações híbridas ao fornecer um tipo ideal que torna mais fácil examinar este tipo de organização. No entanto, afirmamos que a literatura sobre este tema deva ir além desse tipo ideal e se envolver nos desafios e oportunidades que envolvem as organizações híbridas em suas práticas cotidianas. A falta de estudos sobre B Corps no Brasil e em todo o mundo apresenta lacunas empíricas para o campo que são abordadas por nossa pesquisa. Além disso, a negligência do papel de governança e a concentração de estudos nas tensões do dualismo híbrido, no âmbito da literatura de lógicas institucionais, nos proporcionam duas lacunas teóricas. Elas são exploradas de modo a dar à governança seu papel proeminente em possibilitar o hibridismo e trazer outros três conceitos para avançar na literatura de organizações híbridas, como engajamento de stakeholders, criação de valor e modelo de negócios. O método comparativo de estudo de caso é empregado para analisar cinco organizações, sendo elas: quatro B Corps (i.e. Abramar, Avante, Combio e Via Gutenberg) e Sistema B Brasil. A análise revela que a governança é fundamental na criação de valores sociais, econômicos e ecológicos contemplados no modelo de negócios da organização. Além disso, há evidências suficientes para apoiar que a participação e o envolvimento das partes interessadas é o que permite à governança acessar esses valores no modelo de negócios. Como resultado, propõe-se uma nova conceituação para as organizações híbridas, no contexto das B Corps. / B Corps is a growing contemporary phenomenon, attracting not only the media attention, but also entrepreneurs interested in developing organisations that set their purpose to “redefine success in business” and “use the power of business to solve social and environmental problems” (B Lab, 2012). By combining two different logics (i.e. social and economic), B Corps are regarded as hybrid organisations. Battilana and Lee (2014) have made a significant contribution to the literature on the hybrid organisation, by providing an ideal type that makes it easier to examine this kind of organisation. However, we claim that the literature on this topic should go beyond that ideal type and engage in the challenges and opportunities that surround hybrid organisations in daily life practices. The lack of studies on B Corps worldwide and mostly in Brazil presents the empirical gaps for our research to address. Additionally, the overlook of the governance role and concentration of studies in the hybridity tensions, within the institutional logics literature, provide us with two theoretical gaps. They are explored by giving governance its prominent role in enabling hybridity and bringing three other concepts to advance the literature of hybrid organisations, such as stakeholder engagement, value creation and business model. A comparative case study method is employed to analyse five organisations, four B Corps (i.e. Abramar, Avante, Combio and Via Gutenberg) and Sistema B Brazil. The analysis reveals that governance is pivotal in the creation of social, economic and ecological values contemplated in the organisation’s business model. Moreover, there is enough evidence to support that stakeholders’ participation and engagement is what enable governance to access those values in the business model. As a result, a new conceptualisation for hybrid organisations, in the context of B Corps, is proposed.

El presente artículo describe la importancia de realizar estrategias de branding para un colectivo específico de empresas que tienen planteado usar el mercado de bienes y servicios como un intermedio para alcanzar objetivos éticos y contribuidores hacia el ámbito social y ambiental. En este caso, las Empresas B, un nicho de empresas que aún sigue siendo un fenómeno emergente.   Se realizó una investigación de clase mixta, en la cual se empleó una técnica cualitativa para encontrar datos relevantes sobre el fenómeno que estudia la incorporación de la sostenibilidad a la gestión de identidad de marca de Empresas B en relación con sus consumidores. Y a su vez, se efectuó una técnica cuantitativa con motivo de recolectar información directa del target a través de encuestas online. Los resultados a partir de lo investigado demostraron que un gran porcentaje de los millennials peruanos desconocen lo que es una Empresa B. Esto ocurre debido a que no se lograba comunicar visualmente el concepto de cada marca a su totalidad, ya que no se difunde contenido ordenado y consistente en los medios de comunicación correctos de cada empresa B, y por lo tanto no resulta memorable en la mente de los consumidores. Se concluyó que las estrategias adecuadas para realizar el branding de una Empresa B sintetizan el entendimiento de un problema para realizar una ejecución gráfica y a partir de ello, trazar una comunicación coherente. De igual forma, la importancia de potenciar su imagen de marca, reside en el propósito de contribuir con el medio ambiente y a la vez encontrar una posición favorable en el mercado. De este modo, los consumidores tendrán la oportunidad estar informados sobre diversos movimientos los cuales tiene como objetivo solucionar problemas por los cuales ellos mismos reclaman de manera eficaz, interactiva, incluyente. / This article describes the importance of carrying out branding strategies for a specific group of companies that plan to use the market for goods and services as an intermediate to achieve ethical and contributing objectives towards the social and environmental field. In this case, B Corp, a niche of companies that is still an emerging phenomenon. A mixed class investigation was carried out, in which a qualitative technique was used to find relevant data on the phenomenon that studies the incorporation of sustainability into the management of brand identity of B Corps in relation to its consumers. And in turn, a quantitative technique was carried out to collect direct information from the target through online surveys. The results from what was investigated showed that a large percentage of Peruvian millennials do not know what a Company B is. This occurs because it was not possible to visually communicate the concept of each brand in its entirety, since no ordered content is disseminated. and consistent in the correct media of each company B, and therefore not memorable in the minds of consumers. It was concluded that the appropriate strategies to perform the branding of a B Corporation synthesize the understanding of a problem to carry out a graphic execution and, from that, draw a coherent communication. Similarly, the importance of enhancing your brand image lies in the purpose of contributing to the environment and at the same time finding a favorable position in the market. In this way, consumers will have the opportunity to be informed about various movements which aims to solve problems for which they themselves claim in an effective, interactive, inclusive way. / Trabajo de investigación