Abstract: The B Corp movement aims to create a fairer, more inclusive, and regenerative economy. As a result, the number of B Corp companies has steadily grown, exceeding 9000 worldwide. This has led academia to focus on this phenomenon, but it is still an incipient field of research in which there are few studies focused on the certification process of B Corp companies. The article analyses the motivations behind B Corp certification, which seeks to balance social, environmental and economic objectives in companies. Through a study of 52 B Corps in Spain, the Rasch Measurement Theory was used to rank the reasons for certification. The results show that the predominant motivations are internal, with an emphasis on the desire for continuous improvement and the use of certification as a self-assessment tool. On the other hand, aspects such as gaining competitive advantages or access to impact finance do not stand out as main factors. The study validates that B Corp certification reflects a genuine commitment to sustainability rather than a marketing or greenwashing strategy. It also highlights practical implications for companies, researchers and consumers interested in this certification.
