The Hidden Trade‐Offs in B Impact Assessment
研究了B型企业认证中不同评估维度如何影响整体绩效和可持续战略，发现客户相关实践对分数影响最大，而治理和环境领域相对滞后。
ABSTRACT B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data analysis, interviews and a custom‐built agent‐based model (ABM), we explore how organisations approach impact improvement. The model shows that most B Corps follow either random or small‐step (incremental) strategies, with few taking a focused, joined‐up approach. Customer‐related practices have the strongest effect on overall scores, while governance and environmental areas lag behind. These findings can help B Corps identify weaker areas, move beyond fragmented efforts and align with new B Lab requirements that expect stronger, cross‐cutting impact strategies.