I 摘要 可持续发展已成为全球市场讨论的热词，企业如何在可持续发展中实现可持 续商业模式是当今企业家与学者共同探索的方向。在大量研究与实践中，共益企 业（B Corporation，简称B Corp）作为可持续商业模式的代表脱颖而出。它同时具 备市场、社会及环境三重使命，是一种新型的混合组织。B Corp由美国B Lab提 出，企业通过接受共益影响力评估获取成为B Corp的资格。虽然目前中国大陆仅 有15家B Corps，但B Corps在全球发展迅速，已有3000余家企业认证成功，B Corp 日益受到国内外学术界、商界关注。本文通过对B Corps进行探索性研究厘清企业 认证B Corp的认证动机、企业参与共益影响力评估做出的改变及获得的影响。 本文首先对国内15家B Corps的概况进行归纳，将其企业情况、BIA得分情 况进行分析；其次随机选取了4家B Corps进行访谈研究，将访谈内容分为认证前、 认证中、认证后三个阶段对（1）企业基本情况、（2）企业认证动机、（3）企业认 证过程、（4）企业通过BIA评估后做出的改变及（5）企业成为B Corp后获得的 影响，五个板块进行分析；最后对15家B Corps进行半结构式问卷调查，用于分 析以及对访谈内容做验证和补充。 本研究不仅对政府和第三方组织机构如何推动企业可持续发展有借鉴意义， 同时为国内企业提升社会责任有良好的参考价值①。 关键词：B Corp，BIA，B Corp认证，影响 ① 本研究得到国家自然科学基金面上项目（No. 71772028）的资助，特此感谢！ ABSTRACT II ABSTRACT Sustainable development has been discussed warmly in the global market. How to realize sustainable business model in the market is what entrepreneurs and scholars focus on. In a great deal of research and practice, B Corporation, which is given three missions including market, society and environment at the same time, comes into birth. Founded by B Lab, a nonprofitable organization in the United States, it is a new form of hybrid organization. To join the B Corp, one company must pass the examination to assess its influence. B Corp has developed rapidly with more than 3000 enterprises in the world while 15 in mainland China. B Corp is increasingly concerned by the academic and commercial circles domestically and abroad. This thesis aims to find out the motivation of the enterprises who wishes to get the B Corp certification and the changes they have welcomed after that. The research is divided into three parts. Firstly, summarize the general situation of 15 domestic B Corps and analyze their BIA scores. Secondly, invite 4 of them to participate in an interview which is divided into three stages including before, during and after the BIA certification. In each stage, they would be asked the same questions about the basic situation, the motivation, the process to get certification and the changes as well as the impact the enterprises have faced after that. Finally, a semi-structured questionnaire is conducted to analyze, verify and supplement the interview contents and 15 of them would be there to finish it. According to the research results, this thesis would not only play great influence on guiding the government and the third party to learn from the sustainable development of enterprises but also be able to help promote social responsibility. Keywords: B Corp, BIA, B Corp certification, Impact 目录 III 目录 第一章 绪论 .................................................................................................................... 1 1.1 选题背景 ........................................................................................................... 1 1.1.1 B Lab及BIA简介 ................................................................................. 1 1.1.2 B Corp的兴起 ........................................................................................ 2 1.1.3 中国大陆B Corp发展情况 .................................................................. 3 1.2 选题意义 ........................................................................................................... 3 1.3 研究目的 ........................................................................................................... 4 1.4 研究思路 ........................................................................................................... 5 1.5 研究方法 ........................................................................................................... 6 1.5.1 B Corp访谈研究 .................................................................................... 6 1.5.2 B Corp半结构式问卷研究 .................................................................... 8 1.6 研究创新点 ....................................................................................................... 8 第二章 文献综述 ............................................................................................................ 9 2.1 B Corps研究概况 .............................................................................................. 9 2.2 B Corp组织类型及合法性研究 ..................................................................... 11 2.2.1 组织类型研究 ...................................................................................... 11 2.2.2 合法性研究 .......................................................................................... 12 2.3 B Corps动机与实践过程研究 ........................................................................ 13 2.3.1 动机研究 .............................................................................................. 13 2.3.2 实践过程研究 ...................................................................................... 14 2.4 B Corps在BMfS中的应用研究 .................................................................... 15 2.4.1 可持续性商业模式（BMfS） ............................................................ 15 2.4.2 B Corps在BMfS模式上的印证 ......................................................... 15 2.5 B Corps文献总概述 ........................................................................................ 16 第三章 中国大陆B Corps的现状介绍 ....................................................................... 21 3.1 中国大陆B Corps的基本信息 ...................................................................... 21 3.2 中国大陆B Corps BIA维度得分情况分析 .................................................. 23 3.2.1 治理维度情况分析 .............................................................................. 24 3.2.2 员工维度情况分析 .............................................................................. 25 3.2.3 社区维度情况分析 .............................................................................. 26 目录 IV 3.2.4 环境维度情况分析 .............................................................................. 28 3.2.5 客户维度情况分析 .............................................................................. 30 3.3 本章小结 ......................................................................................................... 31 第四章 中国大陆B Corps案例访谈研究 ................................................................... 32 4.1 B Corps企业基本情况 .................................................................................... 32 4.2 B Corps认证动机 ............................................................................................ 36 4.3 B Corps认证过程 ............................................................................................ 38 4.4 B Corps做出的改变 ........................................................................................ 41 4.5 B Corps获得的影响 ........................................................................................ 45 4.6 本章小结 ......................................................................................................... 48 第五章 中国大陆B Corps问卷调查研究 ................................................................... 49 5.1 B Corps基本情况分析 .................................................................................... 49 5.2 B Corps认证动机分析 .................................................................................... 50 5.3 B Corps认证过程分析 .................................................................................... 52 5.4 B Corps做出的改变分析 ........................................