Autori
Baldi, Giovanni
Crudele, Chiara
Celenta, Ricky

Titolo
Navigating Corporate Governance in Benefit Corporations and certified B Corps: a systematic literature review
Periodico
Sinergie
Anno: 2025 - Volume: 43 - Fascicolo: 126 - Pagina iniziale: 69 - Pagina finale: 95

Frame of the research: The Sustainable Development Goals, established by the United Nations in 2015, outline a comprehensive globalstrategyfor sustainable development. These goals have reshaped the traditional role of companies, emphasizing their broader responsibilities beyond mere profit generation for shareholders. Consequently, companies, particularly those in developed countries,are intensifying their efforts to align with these goals. In response to these evolving dynamics, Benefit Corporations and certified Benefit Corporations have emerged as entities committed to not only profitability but also generating positive environmental and social impacts. Purpose of the paper: This study aims to systematize the scientific knowledge related to Benefit Corporations (BCs) and certified Benefit Corporations (B Corps) with a focus on the issue of Corporate Governance. Methodology: A qualitative Systematic Literature Review (SLR) employing the PRISMA methodology was conducted, ensuring a transparent and reproducible approach for searching, assessing quality, and synthesizing information. After extensive discussion of the exclusion criteria, 34 articles outof an initial 200 were included in the analysis. These articles underwent an in-depth examination and were classified into main themes using an abductive grounded approach, reaching a consensus among the authors. Findings: Research on the governance of B Corps and BCs focuses on four key themes: organization, accountability, stakeholder engagement, and measurement. These dimensions contain sub-themes and are interconnected. Research limits: Despite the methodological rigor, the niche nature of the topic resulted in a limited amount of literature, yielding a small but significant sample size. Furthermore, the absence of an established theoretical framework necessitated an interpretative analysis based on the authors' consensus. Practical implications: This study contributes to the advancement of scientific understanding regarding governance within BCsand B Corps, providing valuable insights for both companies and policymakers in navigating this field. Originality of the paper: To date, no systematic literature review has comprehensively examined the issue of governance in BCs and B Corps management research.



SICI: 0393-5108(2025)43:126<69:NCGIBC>2.0.ZU;2-1
Testo completo: https://ojs.sijm.it/index.php/sinergie/article/view/1807/1000

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