B Corp
B Corp認證（或稱為B Lab認證）是由全球非營利機構B Lab為營利公司頒發的私人認證[1]。B Lab機構位於美國、歐洲、南美洲、加拿大、澳大利亞和新西蘭。如果想獲得機構認證，認證企業需要通過系列在線評估並達到最低分數線。在線評估主要包含對社會及環境的影響力。認證企業需要將B Labs要求之企業主對股東的相關承諾納入公司內部章程。如需維持認證身份，企業需要繳納500美金到50000美金的年費。
截止2024年2月，全球96個國家162個行業總計8254家營利企業已獲得B Corp認證[2]。
參考
- ^ Certification | Certified B Corporation. bcorporation.net. [2020-08-31].
- ^ B Lab Global Site. B Lab. [29 August 2023].
伸延閱讀
- André, Rae. Assessing the Accountability of the Benefit Corporation: Will This New Gray Sector Organization Enhance Corporate Social Responsibility?. Journal of Business Ethics. 2012, 110 (1): 133–150. S2CID 154440582. doi:10.1007/s10551-012-1254-1.
- Boatright, John R. What's Wrong—and What's Right—with Stakeholder Management (PDF). Journal of Private Enterprise. 2006, 21 (2): 106–130 [2013-08-26]. （原始內容 (PDF)存檔於2014-08-24）.
- Davis, Kevin E.; Fisher, Angelina; Kingsbury, Benedict; Merry, Sally Engle (編). Governance by Indicators: Global Power through Classification and Rankings. Oxford University Press. 2012. ISBN 978-0-19-965824-4.
- Deskins, Michael R. Benefit Corporation Legislation, Version 1.0—A Breakthrough in Stakeholder Rights?. Lewis and Clark Law Review. 2011, 15: 1047.
- Giridharadas, Anand. Winners Take All: The Elite Charade of Changing the World. Knopf. 2018. ISBN 978-0451493248.
- Johnstone, Harvey; Lionais, Doug. Depleted communities and community business entrepreneurship: revaluing space through place. Entrepreneurship & Regional Development. 2004, 16 (3): 217–233. CiteSeerX 10.1.1.472.7844
. S2CID 40006011. doi:10.1080/0898562042000197117. - Lacovara, Christopher. Strange Creatures: A Hybrid Approach to Fiduciary Duty in Benefit Corporations. Columbia Business Law Review. 2011: 815–880. *
- Lencioni, Patrick M. Make Your Values Mean Something (PDF). Harvard Business Review. July 2002. （原始內容 (PDF)存檔於2014-03-09）.
- Reiser, Dana Brakman. Benefit Corporations—A Sustainable Form of Organization?. Wake Forest Law Review. 2011, 46: 591. （原始內容存檔於2014-04-24）.
