This paper presents an analysis of 53 Italian Benefit Corporations (BCs) to describe possible combinations of organizational factors that create different “recipes” for achieving high B Impact Assessment (BIA). A fuzzy-set qualitative comparative analysis (fsQCA) is applied to highlight how size, age, profitability, and female presence can be combined to achieve a high BIA.

High Performance Benefit Corporations: Exploring Recipes to Increase the B Impact Assessment

Silvia Cantele
;
Chiara Leardini;Luca Piubello Orsini;Silvia Valcozzena
2021-01-01

Abstract

This paper presents an analysis of 53 Italian Benefit Corporations (BCs) to describe possible combinations of organizational factors that create different “recipes” for achieving high B Impact Assessment (BIA). A fuzzy-set qualitative comparative analysis (fsQCA) is applied to highlight how size, age, profitability, and female presence can be combined to achieve a high BIA.
2021
978-91-88749-68-0
Benefit Corporation
B Corp
sustainability performance
B Impact Assessment
fsQCA
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11562/1053695
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