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商品編號: UV7845 出版日期: 2019/08/27 作者姓名: Frank, Mary Margaret;Loutskina, Elena;Yemen, Gerry 商品類別: Finance 商品規格: 10p 再版日期: 地域: 產業: 個案年度: -
商品敘述:
Founded in 2006, the B Lab, a nonprofit organization, created the certified B Corporations (B Corps). B Corps are businesses that satisfy a set of standards and benchmarks defined by social and environmental impact. B Corps and their supply chains are assessed on their policies and procedures around governance, workers, community, environment, and disclosures to the public. Certification means the company is a "purpose-driven" business that creates benefits for its stakeholders. By the end of 2018, over 2,700 companies across 60 countries and 150 industries have been certified as B Corps. This technical note discusses the founding of the B Lab and its certification process, including public disclosure; legal requirements and US state laws governing benefit corporations; and B Corp self-assessment. It explores benefits to B Corps and criticisms of the process as well as additional endeavors that resulted from the B Lab''s collaborative efforts, including Global Impact Investing Network (GIIN), Impact Reporting and Investment Standards (IRIS), and Global Impact Investing Ratings System (GIIRS).
涵蓋領域:
Finance;Investments;Social entrepreneurship;Triple bottom line
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