This work develops a systematic literature review on the B Corp movement that follows the results obtained in the work of Alonso-Martinez and González-Álvarez (2024). In their analysis, they both explore how different approaches and theories provide a conceptual framework for understanding the role of B Corps in creating Sustainable Business Ecosystems (SBE). The list is relevant:

The stakeholder theory
The triple bottom line approach
The theory of shared value creation
The circular economy approach
The living systems approach
Theory of sustainability
The collaborative multi-stakeholder approach
The collective impact approach
The business ethics approach
The signaling theory
The theory of sustainable business models

We perform research on the same theories as did Alonso-Martinez and Gonzalez-Alvarez and we present the intersection of each theory with B Corps by exposing the number of articles and their key areas of ongoing research, method, and research gaps and future lines of investigation. The results on the analyzed publications both in Scopus and Web of Science show in the first place, that B Corp it is an incipient field with great potential. And secondly, that it is a topic difficult to be categorized and explained by a specific theory. It depends on the approach we take, the proposal that best explains the reason to obtain the B Corp Certification, changes. Finally, several lines of future work are proposed: the development of case studies on the certification process itself; and the development of methods for measuring social impact.

Keywords

B Corps, Sustainability, Circular economy, Certification and Theories.

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Mr. Juan Batllo Ferrer