B型企業的興起: 台灣與尼加拉瓜B型企業之比較

Abstract

“B Corps” is a global concept that was born in U.S.A. in 2007 with one clear objective: redefine the success in business. What will happen if companies start to compete not to be the best company of the world, but to be the best company for the world. These are companies that, voluntarily, meet rigorous standards of social and environmental performance, transparency and accountability; aspects that will lead them to create benefit not only for shareholders, but also for all stakeholders (community, workers and environment). This is done through a B Certification offered by the regulating non-profit organization B Lab.\nThe most important reasons that motivated B Corps to seek certification in Taiwan were “Attract and engage talent”, “Benchmark CSR Performance” and “Protect Mission”, whereas in Nicaragua were “Benchmark CSR Performance”, “Differentiate from pretenders” and “Partner with peers”. The least important reasons that motivated B Corps to seek certification were the same in both Taiwan and Nicaragua, these being, “Lead a movement”, “Attract investors” and “Save money / access network services”.\nThe impact of the B Certification on the organizations’ financial performance is the same in both Taiwan and Nicaragua, which seems to be having absolutely “no impact” on all variables except for “expenses per year” which shows a “negative impact” due to the mandatory\nii\ncertification fees payable per year. The impact of the B Certification on the organizations’ non-financial performance seems to be either “positive” or “null” on many of the non-financial variables in both countries. No “negative impact” was recorded by the respondents in Taiwan and Nicaragua.\nThe main challenges of becoming a certified B Corp are “Language” and “Consumer lack of awareness about B Corps” in Taiwan; “Making the proper organizational restructuration” in Nicaragua; and “Required data collection” and “time devoted to the B Certification” in both countries.\nAlready certified B Corps suggest “being aware of the effort and commitment the certification requires”, “spread the word about the B Movement”, “just start doing what you have to do to get certified without overthinking to much” and “have the right attitude toward acquiring the B Certification” to further escalate the B Movement in Asia and Latin-America