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Article

B Impact Assessment as a Driving Force for Sustainable Development: A Case Study in the Pulp and Paper Industry

1
Department of Business Administration, Management and Product Design, University of Girona, 17071 Girona, Spain
2
Business Administration Department, University of Cantabria, 39005 Santander, Spain
*
Author to whom correspondence should be addressed.
Reg. Sci. Environ. Econ. 2025, 2(3), 24; https://doi.org/10.3390/rsee2030024
Submission received: 30 June 2025 / Revised: 1 August 2025 / Accepted: 4 August 2025 / Published: 6 August 2025

Abstract

This study evaluates the effectiveness of the B Impact Assessment (BIA) as a catalyst for integrating sustainability into industrial firms through a qualitative case study of LC Paper, the first B Corp-certified tissue manufacturer globally and a pioneer in applying BIA in the pulp and paper sector. Based on semi-structured interviews, organizational documents, and direct observation, this study examines how BIA influences corporate governance, environmental practices, and stakeholder engagement. The findings show that BIA fosters structured goal setting and the implementation of measurable actions aligned with environmental stewardship, social responsibility, and economic resilience. Tangible outcomes include improved stakeholder trust, internal transparency, and employee development, while implementation challenges such as resource allocation and procedural complexity are also reported. Although the single-case design limits generalizability, this study identifies mechanisms transferable to other firms, particularly those in environmentally intensive sectors. The case studied also illustrates how leadership commitment, participatory governance, and data-driven tools facilitate the operationalization of sustainability. By integrating stakeholder and institutional theory, this study contributes conceptually to understanding certification frameworks as tools for embedding sustainability. This research offers both theoretical and practical insights into how firms can align strategy and impact, expanding the application of BIA beyond early adopters and into traditional industrial contexts.
Keywords: B Impact Assessment; certified B corporations; pulp and paper industry; small and medium-sized enterprises; business sustainability B Impact Assessment; certified B corporations; pulp and paper industry; small and medium-sized enterprises; business sustainability

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MDPI and ACS Style

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

AMA Style

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 Style

de 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 Style

de 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

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