Benefit corporations (BCs) and certified benefit corporations (B Corps) are organizations committed, beyond profit, to leveraging positive environmental and social impacts. Considering their potential contributions to corporate social responsibility (CSR) and sustainable development, they have received growing attention in the academic literature. To date, no study has carried out a systematic literature review (SLR) and discussed the state of the art of BC and B Corp management research. Through a SLR, this study aims to systematize the scientific knowledge related to BCs and B Corps. Sixty-five papers have been identified, classified, and analyzed in thematic groups (legal model and governance, entrepreneurial journey, external environment, performance). Two distinct periods of publication have been identified. The first encompasses papers about BCs focused on legal model and governance; the second presents studies about B Corps within the other research themes through various lenses, such as CSR and sustainable business models. This SLR proposes further avenues of research, implications for organizations and policy makers.

中文翻译：

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世界上最好的还是对世界更好的？受益企业和认证B企业对可持续发展贡献的系统文献综述

福利公司 (BC) 和经认证的福利公司 (B Corps) 是致力于在盈利之外利用积极的环境和社会影响的组织。考虑到它们对企业社会责任 (CSR) 和可持续发展的潜在贡献，它们在学术文献中越来越受到关注。迄今为止，还没有任何研究对 BC 和 B Corp 管理研究进行过系统的文献综述 (SLR) 和讨论。通过 SLR，本研究旨在系统化与 BCs 和 B Corps 相关的科学知识。65篇论文已被确定、分类和分析到专题组（法律模型和治理、创业历程、外部环境、绩效）。已经确定了两个不同的出版时期。第一个包含关于 BC 的论文，重点是法律模型和治理；第二部分通过各种视角（例如企业社会责任和可持续商业模式）在其他研究主题中介绍了对 B Corps 的研究。该 SLR 提出了进一步的研究途径，对组织和政策制定者的影响。