Wesley Sine, da Cornell University, vai apresentar o seu trabalhode investigação. 

Symbol and/or Substance? A Multi-Method Investigation of B Corp Certification on Customer Ratings

We examine how B Corporation certification affects customer satisfaction through both symbolic and substantive mechanisms, addressing longstanding debates about certification effectiveness on firms and research on corporate social responsibility and environment, social and governance. Using a multi-method approach combining archival analysis of a matched sample of 940 firms and controlled laboratory experiments, we find that B Corp certification significantly enhances customer ratings through improved employee satisfaction. Our archival analysis reveals that certified B Corps achieve 16-22% higher customer ratings compared to conventional firms through superior employee satisfaction levels. Critically, firms with stated social missions but lacking formal certification (“B Corp-like” firms) demonstrate weaker effects, underscoring the value of third-party verification and ongoing monitoring. Controlled experiments using identical products show that B Corp certification creates perceptual enhancement effects, with participants rating the same ice cream significantly higher when believing it originated from certified B Corps, particularly in family business contexts where ethical considerations are salient. These findings demonstrate that effective certification functions through dual pathways: substantive improvements in organizational practices that enhance stakeholder experiences, and symbolic signaling that activates values-based perceptual processes. Our research bridges signaling and institutional theories by showing that certification’s value emerges from coupling credible external signals with authentic internal transformation.