Analysis of management practices adopted by benefit corporations
an exploratory study aiming the sustainable development in the area of services
DOI:
https://doi.org/10.14488/1676-1901.v22i2.4569Keywords:
B Corp, Sustainable development, Business impact assessment, Corporate social responsibility, Services in BrazilAbstract
Benefit corporations (also known as B Corps) are organizations that aim to generate positive social and environmental impacts for the local community, concomitantly with the production of profit for their owners and/or shareholders. In recent years, these B companies have received greater attention from academic researchers, but there are still few works that have focused on conducting a literature review (LR) along with case studies to find exemplary (state of the art) practices in management for this type of company. Through an literature review and an exploratory study (questionnaires and interviews), this work aims to point out the best practices for B companies in the service area, considering that the areas presented in the business impact assessment (BIA) are: governance, workers, environment, community and consumers. The companies chosen for the study scored great on the most recent BIA assessment. This work proposes suggestions and guidelines for organizations to define their strategies for the future. In the end, this work indicated the practices carried out by the studied companies and how they contribute positively to the sustainable development goals (SDGs). This result may serve as a basis for other organizations that wish to expand their positive impacts on society through their productive and commercial activities.
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