B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry
Abstract
1. Introduction
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- RQ1: How can the BIA direct the case study firm towards comprehensive sustainability in all areas beyond its traditional focus on economic considerations, including social and environmental dimensions?
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- RQ2: Among the different impact areas assessed by the BIA (e.g., governance, workers, community, environment, and customers), which ones exhibit the greatest improvements in the company’s sustainability performance?
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- RQ3: What perceived benefits are associated with implementing the BIA as a guiding tool for sustainability analysis?
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- RQ4: What are the practical challenges, success factors, and limitations of implementing the BIA?
2. Theoretical Framework
2.1. Benefit Corporations and B Corporations
2.2. B Impact Assessment
3. The Case: LC Paper
4. Materials and Methods
4.1. Data Collection
4.2. Data Analysis
5. Discussion
6. Conclusions
Author Contributions
Funding
Data Availability Statement
Conflicts of Interest
Abbreviations
BIA | B Impact Assessment |
TBL | Triple Bottom Line |
SME | Small or Medium-sized Enterprise |
PPI | Pulp and Paper Industry |
References
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Main Methodological Characteristics | |
---|---|
Methodological orientation | Qualitative Exploratory research Discourse analysis |
Technique | Case study |
Number of cases | One |
Field work | October 2022–November 2023 |
Primary source of information | Semi-structured interviews, organizational documents (sustainability reports, certifications, industry publications) |
Participant selection | Key stakeholders at LC Paper: executives, sustainability managers, employees involved in sustainability initiatives |
Instrument used | Semi-structured interviews; documentary analysis |
Main topics of the interview | Motivations, challenges, outcomes associated with B Corp certification, sustainable practice integration, strategies, and policies employed by LC Paper |
Setting and data collection | Semi-structured interviews; documentary analysis; direct observation of company operations |
Data analysis | Three coders Qualitative analysis of interviews and documents; iterative manual coding approach |
Secondary sources of information | Organizational documents (sustainability reports, certifications, industry publications); observation of company operations |
Aggregate Dimensions | Second-Order Themes | Concepts | Combined Data and Source References |
---|---|---|---|
BIA Effectiveness (RQ1) | Comprehensive Sustainability | Environmental, Social, and Economic Sustainability | “BIA has pushed us to look beyond environmental factors and consider social and economic dimensions in our sustainability efforts.” Pau Vila (LC Paper); onboarding document: commitment to continuous improvement, environmental protection, and energy efficiency; sustainability report: commitment to generating positive impact and leading the transition towards environmentally and socially neutral paper consumption. |
Business Strategy Alignment | Integration with Business Goals | “The BIA framework aligns well with our strategic goals, particularly in sustainability.” Joan Vila (LC Paper); onboarding document: OnePly® technology for reduced energy consumption; sustainability report: agile, daring, and transparent approach in paper tissue and kraft product development. | |
BIA Impact (RQ2) | Environmental Practices | Eco-Friendly Innovations | “Since implementing BIA, we’ve innovated in several eco-friendly processes.” Sergi Álvarez (LC Paper); onboarding document: paper tissue standard and sustainable product lines; sustainability report: adoption of OnePly® technology, renewable energy initiatives. |
Community Involvement | Local Community Engagement | “Our community programs have been significantly influenced by BIA guidelines.” Fina Cuadros (LC Paper); onboarding document: promoting environmental awareness; sustainability report: transparency and myth breaking in the industry. | |
Workforce Development | Employee Well-Being and Development | “BIA has made us rethink our approach to workforce development and welfare.” Mónica Ricart (LC Paper); onboarding document: employee training and risk assessment; sustainability report: emphasis on employee training, job creation, and gender equality. | |
BIA Benefits and Value (RQ3) | Business Advantages | Competitive Edge and Market Position | “BIA certification has definitely given us an edge in the marketplace.” Pau Vila (LC Paper); onboarding document: exporting to over 30 countries; sustainability report: leading position in sectoral sustainability rankings, first global paper manufacturer to achieve B Corp status. |
Stakeholder Relations | Improved Stakeholder Relations | “Our transparency through BIA has positively impacted stakeholder trust.” Anna and Emili Garcia (Garcia de Pou); onboarding document: commitment to certified sourcing; sustainability report: emphasis on transparency with customers and suppliers. | |
BIA Challenges (RQ4) | Operational Integration | Implementing BIA in Business Processes | “The biggest challenge was integrating BIA principles into our daily operations.” Eloi Alcaraz (LC Paper); sustainability report: balancing innovative sustainability practices with operational efficiency. |
Resource Needs | Resource and Financial Investment | “Allocating resources for BIA compliance was initially challenging due to budget constraints.” Mónica Ricart (LC Paper); onboarding document: investment in sustainable technologies; sustainability report: significant investment in sustainability initiatives and energy-efficient technologies. | |
BIA Success Factors (RQ4) | Leadership Involvement | Role of Top Management | “Our leadership’s direct involvement was crucial for successful BIA implementation.” Joan Vila (LC Paper); onboarding document: CEO’s commitment to monitoring environmental, social, and ethical impact; sustainability report: CEO’s active role in guiding towards sustainability. |
Staff Participation | Engaging Employees in Sustainability | “Employee engagement in sustainability practices was vital for BIA success.” Fina Cuadros (LC Paper); onboarding document: employee engagement in sustainability; sustainability report: emphasis on internal and external stakeholder relationships. | |
BIA Limitations (RQ4) | Scope Restrictions | Coverage Limitations of BIA | “BIA doesn’t cover every single aspect of our operations, but it’s a solid framework.” Pablo Sánchez (B Lab Spain); sustainability report: acknowledgment of the challenges in fully encompassing all operational aspects. |
Process Complexity | Difficulty in BIA Procedure | “Understanding and implementing BIA’s complex procedures was a learning curve for us.” Carla Iglesias (Garcia de Pou); onboarding document: navigating the complexity of BIA implementation. |
Indicator | Variable | Actions/Outcomes by LC Paper |
---|---|---|
Governance | Mission and Engagement | LC Paper integrates sustainability at its core, supported by clearly defined environmental and social policies. Stakeholder engagement initiatives reflect a proactive commitment to reducing environmental impact and enhancing corporate responsibility. |
Ethics and Transparency | The company has implemented a code of ethics emphasizing integrity, transparency, and respect for human rights, as reflected in its internal governance policies. These standards are reinforced through regular compliance audits and ethical training sessions. All external audits (e.g., FSC, ISO 14001) have been passed without major nonconformities, and no ethical breaches have been reported. | |
Mission Locked | LC Paper maintains B Corp certification and aligns its operations with ISO 14001 and ISO 50001 standards. This ensures that sustainability is structurally embedded in its long-term strategy and across all functions. | |
Workers | Financial Security | Wage structures exceed Spain’s legal minimums, and all employees benefit from fixed contracts with full social security coverage, as documented in payroll samples and contribution records. The ratio between the highest and lowest salary is below 5:1, and 0% of employees are on minimum-wage contracts. |
Health, Wellness, and Safety | LC Paper conducts annual occupational health checks in collaboration with QuirónPrevención. Internal protocols and risk assessments are in place and periodically updated. The company achieves 100% preventive medical coverage, and no serious workplace accidents have been reported in the past three years. | |
Career Development | An individual development program (PID) is in place to guide training in sustainability, digital tools, and operational competencies. Roughly 40% of the management team has been promoted internally, based on internal records and interview data. | |
Engagement and Satisfaction | LC Paper has earned the “Great Place to Work” certification, indicating strong internal cohesion, trust, and inclusive management. Surveys show high levels of employee satisfaction, and participation in team development programs exceeds 90%. | |
Community | Diversity, Equity, and Inclusion | A formal anti-discrimination policy is enforced to ensure equal treatment across gender, age, ability, and origin. Inclusive employment practices are verified through partnerships with Aniser and adherence to updated diversity, equity, and inclusion guidelines since 2022. |
Economic Impact | The company sources from local suppliers and participates in industrial clusters such as ASPAPEL. More than 60% of procurement volume is allocated to vendors within a 100 km radius, reinforcing regional economic resilience. | |
Civic Engagement and Giving | LC Paper collaborates with entities like Aniser Facility, outsourcing support services while ensuring training in occupational risks and legal compliance. These partnerships reflect a socially inclusive supply strategy. | |
Supply Chain Management | LC Paper evaluates suppliers on environmental and social criteria. Hazardous materials are managed through documented safety protocols, and raw materials are certified by the Forest Stewardship Council (FSC) and the Programme for the Endorsement of Forest Certification (PEFC). Audits confirm supplier adherence to sustainability requirements. | |
Environment | Environmental Management | The firm applies waste reduction strategies, including a sludge treatment system that reduces residue volumes by over 50%, as reported in third-party environmental project documents (e.g., biomass valorization studies). |
Air and Climate | With an 832.4 kWp solar power plant and biomass-based heating, LC Paper covers ~80% of its electricity needs with renewables, reducing emissions in line with ISO 14067 carbon footprint targets. | |
Water | Advanced on-site treatment and recycling systems are in place to limit freshwater consumption. Wastewater discharges meet regulatory thresholds, and the internal water cycle has been optimized through investment in closed-loop processes. | |
Land and Life | The firm actively monitors and protects nearby natural ecosystems (e.g., riverside zones), based on evidence provided by the “Estudi Riu C18X7077”, a technical study on the local biodiversity and ecological conditions. Conservation practices help reduce risks to surrounding habitats. | |
Customers | Customer Stewardship | LC Paper produces sustainable paper products using recyclable cardboard packaging. Customer-facing environmental claims are verified by third-party certifications, including Ecolabel, FSC, and B Corp. |
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de Zabala, Y.; Giménez, G.; Diez, E.; de Castro, R. B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry. Reg. Sci. Environ. Econ. 2025, 2, 24. https://doi.org/10.3390/rsee2030024
de Zabala Y, Giménez G, Diez E, de Castro R. B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry. Regional Science and Environmental Economics. 2025; 2(3):24. https://doi.org/10.3390/rsee2030024
Chicago/Turabian Stylede Zabala, Yago, Gerusa Giménez, Elsa Diez, and Rodolfo de Castro. 2025. "B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry" Regional Science and Environmental Economics 2, no. 3: 24. https://doi.org/10.3390/rsee2030024
APA Stylede Zabala, Y., Giménez, G., Diez, E., & de Castro, R. (2025). B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry. Regional Science and Environmental Economics, 2(3), 24. https://doi.org/10.3390/rsee2030024