From Metrics to Mission: A Data-Driven Exploration of B Corporations

This study investigates the emergence and development of Certified B Corporations as a hybrid organizational model that combines social mission with market-driven operations. Drawing from institutional and stakeholder theory, the study explores how B Corporations use structured metrics, such as the B Impact Assessment, to align their business practices with broader goals of sustainability and ethical performance. A comparative and data-driven analysis is conducted on B Corporations across the European Union, with a specific focus on industry categories, impact scores, and certification trends. Later, the research also includes a closer look at Italy, offering practical insights into how B Corporations navigate sustainability, certification processes, and strategic legitimacy in Italy, compared to other European Union countries. By connecting quantitative data with theoretical constructs, the thesis highlights the strategic value of B Corporations in fostering purpose-driven business.