Abstract: Purpose: This article aims to analyze whether the B Corp certification process is homogeneous for all companies, regardless of their size and sector. Design/methodology/approach: A survey was conducted among B Corps in Spain, and Rasch measurement theory was applied to analyze the data. Findings: The results indicate that the motivations and barriers to certification are similar among companies of different sizes and sectors. Also, the spillover effects of certification do not vary significantly across sectors. However, firm size influences one of these effects, with larger firms experiencing a significantly greater positive impact on the working conditions of their employees. Originality/value: This research contributes to the literature on business certifications by providing empirical evidence on how company characteristics influence the B Corp certification process. Practical implications. The findings provide useful insights for policymakers and organizations looking to improve support mechanisms for companies undergoing B Corp certification. Understanding the common challenges and benefits can help in designing tailored sustainability policies.

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