The objective of the study is to analyze the presence of different possible combinations of corporate characteristics that lead to high sustainability performance in certified B Corporations. The analysis is based on a configurational approach and the Qualitative Comparative Analysis (QCA) methodology; the company characteristics considered are company size and seniority, profitability, certification experience, presence of women on the Board of Directors, and the “Born B” factor, which identifies companies that become certified within one year of their incorporation. The results indicate 4 possible configurations of characteristics that lead to a high B Impact Assessment. Compared to a nascent literature that has so far focused on analyzing the impact of B Corp certification on financial and economic performance, this study contributes to the in-depth study of the drivers of sustainability performance in B Corporations, indicating that the combination of them is relevant, rather than the separate effect of each.
