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
the US and the EU. The research provides a matrix in which four main typologies of B Corps are
identified: newbies, overexposed, undervalued and best practice. The research highlights that a high
number of companies, especially in the European context, have not yet fully understood the potential of
being a B Corp and that there is room for improvement. Companies can adopt the matrix as a
benchmarking tool for a self-evaluation of their position, and identify the required actions to improve
their performance.