Ricerc@Sapienza

The main aim of the present study is to empirically analyze the relationship between the level of social
impact and the level of online communication in B Corps. To reach this aim, the following indices were
developed: the SIA index (based on the overall score of the Benefit Impact Assessment) and the SIA online
communication index (based on a mix of variables selected from the literature). An analysis of 400 BCorp
websites was then carried out to highlight companies’ behaviors and point out differences between

Today companies operate in a context in which addressing sustainability issues is gaining an
increasing strategic relevance. There is an important shift in business focus that is empowering companies to not only
declare their intent to be ethical firms which do good while making a profit, but also to submit proof of that commitment
by outside evaluators (Wilburn and Wilburn 2014) and through the assessment of their social impact.
Furthermore, companies that have a strong Corporate Social Responsibility focus are moving toward new forms