2020 journal article

Evaluation of certified B Corps in the apparel, footwear and accessory industry

RESEARCH JOURNAL OF TEXTILE AND APPAREL, 25(2), 118–138.

By: J. Li* & K. Leonas*

author keywords: B Corps; Clustering analysis; Corporate sustainability performance; Apparel; Footwear and apparel industry; Micro small and medium-sized enterprises
UN Sustainable Development Goal Categories
Source: Web Of Science
Added: January 19, 2021

Purpose The purpose of this study is to investigate the sustainability performances of apparel, footwear and accessory (AFA) B Corps, providing companies, especially micro, small and medium-sized enterprises, with reasonable suggestions on how to incorporate the concept of sustainability efficiently. Design/methodology/approach This study focused on 117 AFA B Corps. B Corps’ overall sustainability performances consist of their performances in the five areas of governance, workers, community, environment and customers. First, the 117 B Corps’ performances in these areas were compared. Second, multiple regression models were built to predict the B Corps’ sustainability performances based on their inherent characteristics (headquarter location, age, size and industry sector). Third, according to the B Corps’ performances in the five areas, the B Corps were clustered using the hieratical clustering method. Findings This study found that the B Corps’ performances in different areas were significantly different and their performances in the area of the community were better than in the other four areas. The B Corps’ characteristics were correlated to their sustainability performances. For example, company size was positively related to the B Corps’ performances in the area of workers. Additionally, Clusters 1, 2 and 3 were identified and characterized by their competitive performances in the areas of governance, workers and community, respectively. Originality/value This study contributes to the knowledge of AFA B Corps’ sustainability performances, identifying the weakness and strongness of the sustainable practices accepted by existing AFA B Corps and lending insights regarding how to predict and improve sustainability performances.