B corp là gì
Chứng nhận của B Corporation (cũng là B Lab hoặc B Corp ) về " hoạt động xã hội và môi trường " là chứng nhận riêng của các công ty hoạt động vì lợi nhuận , khác với việc chỉ định pháp lý là một công ty Lợi ích . Chứng nhận B Corp được cấp bởi B Lab , một tổ chức phi lợi nhuận toàn cầu có văn phòng tại Hoa Kỳ, Châu Âu, Canada, Úc và New Zealand, và quan hệ đối tác ở Châu Mỹ Latinh với Sistema B. Để được cấp và duy trì chứng nhận, các công ty phải nhận được điểm tối thiểu từ đánh giá "hoạt động xã hội và môi trường", tích hợp các cam kết của B Corp với các bên liên quan vàotài liệu quản lý của công ty và trả một khoản phí hàng năm dựa trên doanh số hàng năm. [1] Các công ty phải chứng nhận lại ba năm một lần để duy trì trạng thái Công ty B. Show Tính đến tháng 4 năm 2020 [cập nhật], có hơn 3.300 Tập đoàn B được chứng nhận trên 150 ngành công nghiệp ở 71 quốc gia. [2] Chứng nhận B Lab là tiêu chuẩn của bên thứ ba yêu cầu các công ty phải đáp ứng các tiêu chuẩn về tính bền vững xã hội và hoạt động môi trường, đáp ứng các tiêu chuẩn về trách nhiệm giải trình và minh bạch với công chúng theo số điểm mà họ nhận được trong đánh giá. Chứng nhận B Lab áp dụng cho toàn công ty trên tất cả các dòng sản phẩm và lĩnh vực phát hành. Một vấn đề trong việc quyết định trở thành Công ty B được Chứng nhận sẽ là các chi phí hành chính và pháp lý mà một công ty phải đối mặt khi thay đổi mô hình kinh doanh của họ theo quy định của B Labs. [3] Theo quy định của pháp luật, ở Massachusetts hoặc các Tiểu bang công nhận Chứng chỉ B Corporation, nó không mang lại bất kỳ ý nghĩa pháp lý nào cho các cổ đông, các bên liên quan hoặc cho nhân viên của nó. Tuy nhiên, chứng nhận mang lại vô số công cụ xây dựng thương hiệu cho tập đoàn. [4]
Not to be confused with Benefit corporation. In business, B Corporation (also B Lab or B Corp) is a private certification of for-profit companies of their "social and environmental performance." It is distinct from the legal designation as a benefit corporation. B Corp certification is conferred by B Lab, a global nonprofit organization with offices in the United States, Europe, Canada, Australia and New Zealand, and a partnership in Latin America with Sistema B. To be granted and to maintain certification, companies must receive a minimum score of 80 from an assessment of "social and environmental performance", integrate B Corp commitments to stakeholders into company governing documents, and pay an annual fee based on annual sales.[1] Companies must re-certify every three years to retain B Corporation status.
As of March 2022[update], there are 4,856 certified B Corporations across 153 industries in 79 countries.[2] B Lab certification is a third-party standard requiring companies to meet social sustainability and environmental performance standards, meet accountability standards, and be transparent to the public according to the score they receive on the assessment. B Lab certification applies to the whole company across all product lines and issue areas. An issue in deciding to be a Certified B Corporation would be the administrative and legal costs a corporation will face in changing their business model in accordance to B Labs regulations.[3] As a matter of law, in Massachusetts or States that recognize B Corporation Certification, it doesn't bring any legal significance to its shareholders, stakeholders or to its employees. However, the certification brings a multitude of branding tools to the corporation.[4] B Corp Certification will bring no legal liabilities to a C Corporation or any for-profit business structures apart from its business model structure which should adhere to the B Labs.[4] To add on, many C corporations usually adapt the B Corporation Certificate to gain goodwill.[5] Advantages
Disadvantages
Distinction from benefit corporationFurther information: Benefit corporation
The company needs to adhere their corporate legal structure to B-Lab regulation in order to qualify for the certification process. Online assessmentTo obtain a B Corporation certification, a company first completes an online assessment. Companies that earn a minimum score of 80 out of 200 points undergo an assessment review process, essentially a conference call verifying the claims made in their assessment. Companies are required to provide supporting documentation before they are certified. The assessment covers the company’s entire operation and measures the positive impact of the company in areas of governance, workers, community, the environment, as well as the product or service the company provides.[14] Socially and environmentally-focused business model points ultimately are accrued in their relevant impact area (governance, workers, community or environment).[15] Depending on a company's industry, geographic location, and number of employees, the online assessment adjusts the weightings of the question categories to increase its relevancy. For instance, companies with more employees will have a heavier weighting in the workers category, and companies in manufacturing will have a heavier weighting in the environment category. To maintain credibility, the B Corporation certification standard operates under principles that are independent, comprehensive, comparable, dynamic, and transparent.[16] B Lab has an established standards advisory council that can independently make decisions with or without the support of B Lab.[15] As of May 2014, 28 of 30 members were listed by their business affiliation.[17] The council recommends improvements to the B Corp assessment on a biennial basis. There is a 30-day public consultation period before releasing a new version of the B Corporation assessment.[15] Currently the B Corp Impact Assessment is its sixth version which released in January 2019.[18] Legal requirementsCertification also requires companies to integrate their stakeholder commitments into the company governing documents. In the United States, the avenue for corporations making the legal amendment to certify will depend on the state in which they are incorporated. Some states, known as "constituency" states, will allow for this change in the articles of incorporation, but other states, known as "non-constituency states", will not; and many states now have the option of adopting the benefit corporation legal structure, which also meets B Lab's requirements for B Corp certification.[19] Beyond the corporate model, other for-profit business entities make an amendment of the company by-laws or governing documents. These include:
However, B Lab certification allows the company bylaws to remain secret. Verification and transparency requirementsOn completing the assessment, companies are required to meet certain transparency requirements and background checks to become Certified B Corp(s). These requirements are: an in-depth review of public record of the companies, employees, products and other relative topics and randomised site visits.[23] Companies are required to re-certify every 3 years.
B-Labs has been criticized for framing accreditation as a substitute for good governance.[36] Many B-Corps have run into issues and controversies, leading many to question the worth of corporation. In 2021, BrewDog, a Fully Certified B Corp, was accused by former staff as having a "rotten culture".[37] B-Corporation has also been criticized for not being the “force for radical change” required to tackle the world’s pressing problems.[38] In February 2022, there were over 4,673 certified B Corporations across 155 industries in 78 countries, including Canada (78 companies), Australia, South Africa, and Afghanistan.[2] The most active community outside of the United States is Sistema B.[39] Since 2012, Sistema B has been the adaptation of the B Corps movement in Latin America, including in Argentina, Brazil, Chile, Uruguay and Colombia.[40] This non-profit adapts proprietary certifications and evaluation metrics and modifies both to the context of each country. B Lab also assists Sistema B in incorporating a benefit corporation distinction into local legal systems.[41]
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