Sustainable development goals (SDGs) are the most relevant and recent attempt to integrate sustainable development ambitions and environmental
concerns in a policy framework. Recently, few studies have been conducted to investigate the gap between sustainability reporting and the SDGs,
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
© Università degli Studi di Roma "La Sapienza" - Piazzale Aldo Moro 5, 00185 Roma
