Exploring Barriers on the Path to B Corp Certification

ABSTRACT B Corp companies have become a benchmark for sustainability and corporate social responsibility today. However, it is striking that of the more than 285,000 companies that use the B Impact Assessment (BIA) to measure their performance, only around 9400 have managed to achieve certification. This phenomenon raises questions about the barriers that prevent many companies from taking the final step towards certification. This study aims to shed light on the main barriers that companies face during the certification process. Data was obtained from 52 Spanish B Corp certified companies, and Rasch Measurement Theory was used for the analysis. The results reveal that the most relevant barriers appear before starting the certification process, highlighting the need for training and counselling to facilitate access to certification. This paper provides a comprehensive view of the barriers to B Corp certification and offers practical recommendations for promoting corporate sustainability globally.