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The Section presents work done and published by components of the Tracy project on the topic of B Corporations and carbon neutrality.  

Through the sharing of our works, we aim to spread new knowledge and involve companies and citizens in the demand to accelerate the exit from fossil fuels at the national, European, and global level before 2050. 

Mapping the emergence of a new organisational form:
An exploration of the intellectual structure of the B Corp research.


This paper explores the emergence of B Corp as a new research field through a bibliometric analysis of the B Corp literature, based on a database of 142 documents collected by Scopus and published between 2009 and 2020. This emergent field is an important component of the structural change occurring in our society, which, in recent years, has seen the emergence of new for-profit organisational forms with a strong social consciousness. The bibliometric analysis reveals the foundational works and the historical evolution of the research field, pinpointing the connections between similar concepts in the literature on sustainable enterprises, such as B Corp, hybrid organisation, benefit corporation, and corporate social responsibility. Through a social network analysis, we sustain a relational view of B Corp research, and propose a taxonomy of concepts and terminology, which shows that the concept of B Corp defines an emergent organisational form.

The sustainability performances of sustainable business models.


The literature on Sustainable Business Models (SBMs) has burgeoned, identifying different archetypes to capture the variety of business models applied. Little is known, however, regarding to what extent such SBMs are effectively driving sustainable performance. This paper addresses this gap by exploring how SBMs relate to sustainability performance, considering both overall sustainable performance and the balance across the three dimensions – environmental, social, and economic (integrated performance). Based on original survey data on B Corps located in Italy, Spain and the United Kingdom, our findings suggest that the implementation of most SBMs results in the prioritization of one sustainability dimension over the others, especially when it comes to economically-oriented SBMs. Furthermore, our study suggests that none of the SBM archetypes considered is associated with a balanced sustainable performance, that is, none of them are inherently better able to overcome tensions across the Triple Bottom Line.

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