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This thesis investigates how firms navigate the decision to pursue, maintain, or exit sustainability certification, such as B Corp. Using a mixed-methods approach, combining quantitative analysis of B Lab’s Exit Survey with 25 interviews and secondary data, it identifies key drivers of (dis)engagement: perceived lack of value, operational constraints, and identity misalignment. Framed through Institutional and Organizational Identity Theory, the study reconceptualizes certification as a non-linear journey shaped by both external pressures and internal convictions. Findings offer practical insights for firms and certifying bodies, and highlight the legitimacy of alternative, authenticity-based approaches to demonstrating sustainability commitment.
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Certification Sustainability Corporate social responsibility Purpose CEMS MIM
