Mission statements and financial and sustainability performance: An exploratory study of Benefit Corporations certified as B Corps
Journal of Business Research, ISSN: 0148-2963, Vol: 157, Page: 113585
2023
- 6Citations
- 90Captures
- 1Mentions
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Most Recent News
Findings from University of Verona in the Area of Sustainability Research Described (Mission Statements and Financial and Sustainability Performance: an Exploratory Study of Benefit Corporations Certified As B Corps)
2023 MAR 06 (NewsRx) -- By a News Reporter-Staff News Editor at Ecology Daily News -- Current study results on Sustainability Research have been published.
Article Description
This study aims to identify the components of mission statements of Italian benefit corporations certified as B Corps and analyse those expressing and leading to financial and sustainability performance. On the basis of content analysis and fuzzy set qualitative comparative analysis, the findings revealed that mission statement components express a dual identity, with the sustainability dimension being more marked than the financial dimension. While all mission statements generated an impact beyond the boundaries of the organisation, only some addressed specific stakeholders, particularly customers, society and the environment, while neglecting investors. The sustainability performance of certified B Corps depends on a combination of multiple factors. Additionally, a combination of mission statement features and balance sheet dimensions are conducive to improved sustainability performance. Theoretical, practical and social implications are provided.
Bibliographic Details
http://www.sciencedirect.com/science/article/pii/S0148296322010505; http://dx.doi.org/10.1016/j.jbusres.2022.113585; http://www.scopus.com/inward/record.url?partnerID=HzOxMe3b&scp=85144830474&origin=inward; https://linkinghub.elsevier.com/retrieve/pii/S0148296322010505; https://dx.doi.org/10.1016/j.jbusres.2022.113585
Elsevier BV
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