Paola Bersía

This study aims at examining how B Corporations advance Sustainable Development Goals (SDGs) in their practices by analyzing the socioenvironmental problems they address and the solutions they provide to those problems. All Argentinian B Corporations, certified by early 2023 (135 companies), were investigated using a mixed approach, combining social network analysis with textual data analysis. The results showed that the environmental practices are primarily linked to waste, water, energy and chemical management, as well as product innovation. In turn, the social practices address the training, education, and well-being of employees and other stakeholders, diversity, equity and inclusion management, and the creation of an inclusive and fair environment, integrating local communities. Thus, in the flow of their sustainability practices, Argentinian B Corporations contribute to SDGs 8, 12, 13, 9, 6, 7, 5, 10, 11, 4, and 17, in line with the SDGs declared by these companies. Our findings contribute to the theoretical knowledge on the B Corp movement and have practical implications by providing input to improve the management of B Corporations and to guide public policies encouraging these companies to advance sustainable development dimensions lacking attention.

: This study aims at examining how B Corporations advance Sustainable Development Goals (SDGs) in their practices by analyzing the socioenvironmental problems they address and the solutions they provide to those problems. All Argentinian B corporations, certified by early 2023 (135 companies), were investigated using a mixed approach, combining social network analysis with textual data analysis. The results showed that the environmental practices are primarily linked to waste, water, energy and chemical management, as well as product innovation. In turn, the social practices address the training, education, and well-being of employees and other stakeholders, diversity, equity and inclusion management, and the creation of an inclusive and fair environment, integrating local communities. Thus, in the flow of their sustainability practices, Argentinian B Corporations contribute to SDGs 8, 12, 13, 9, 6, 7, 5, 10, 11, 4, and 17, in line with the SDGs declared by these companies. Our findings contribute to the theoretical knowledge of the B Corp movement and have practical implications by providing inputs to improve the management of B Corporations and to guide public policies encouraging these companies to advance sustainable development dimensions lacking attention.

The production of information on the intellectual capital (IC) of universities is essential to assess and communicate different aspects related to the knowledge management process, which contributes not only to improve its execution internally, but also to address the information needs of the different groups with an interest in its activities.In this framework, the present study aims to analyze the information on IC that Argentine public universities disclose through their websites.To comply with it, a descriptive study was carried out, based on the content analysis strategy. The data comes from the public access information contained in the websites of the seven universities that compose the sample of this investigation.The results show that, in global terms, the degree of IC disclosure is low and that the greatest emphasis on disclosure is focused on intangible elements linked to the structural and relational dimension of IC. Specifically, the emphasis lies on describing the structure and resources that universities use to increase and internalize the knowledge generated, as well as the instruments and means that allow them to formalize links with their environment. These results are analogous to those obtained in previous investigations. La producción de información sobre el capital intelectual (CI) de las instituciones universitarias resulta imprescindible para valorar y comunicar aspectos vinculados a los procesos de gestión del conocimiento, lo que contribuye no solo a mejorar su ejecución a nivel interno, sino también, a atender las necesidades informativas de los distintos grupos con interés en sus actividades. En este marco, el presente trabajo tiene como objetivo analizar la información sobre el CI que las universidades nacionales argentinas divulgan a través de sus sitios web. Para dar cumplimiento al mismo se realiza un estudio de alcance descriptivo, sustentado en la estrategia de análisis de contenido. Los datos provienen de la información de acceso público contenida en los sitios web de las siete universidades que integran la muestra de este estudio. Los resultados obtenidos permiten advertir que, en términos globales, el grado de divulgación del CI es bajo y que el mayor énfasis en la divulgación se centra en elementos intangibles vinculados a la dimensión estructural y relacional del CI. Específicamente, se pone el acento en describir la estructura y los recursos que las universidades utilizan para incrementar e internalizar el conocimiento generado, así como los instrumentos y medios que les permiten formalizar vínculos con su entorno; siendo estos resultados análogos a los obtenidos en investigaciones previas.