Factor analysis involves the examination of interdependence relationship, so it shouldn’t be expressed as a hypothesis that establishes dependence relationships. The economic dimension has been added in the former lines 180 and 181. We clarify that figure 1 is original and was created by the authors. Regarding the data, we confirm that it was taken from the official website, during the period between March and May 2021. The link provided (https://bcorporation.eu/directory) was the one used. In the meantime, the site has been changed and the directory of certified companies can be found in another link. Table 2 has been eliminated. To avoid the repetition of information in Table 2 and the paragraph after, we followed the recommendations of another reviewer by placing the paragraph as a footnote. The reduction in the number of companies was based on the analysis of the database and information collected from B Lab that allowed us to see that there was a change in the measurement model used in B Corp certification during the period January 2017 and March 2021. Thus, to ensure the 3 consistency of the database and the statistical analysis subsequently performed, we reduced the database to a recent period in which the same measurement model was used. Finally, the hypothesis was removed since, as suggested by another reviewer, it doesn't state what we are trying to test in this study.
In the Abstract, the objective added an economic dimension to the development, but in lines 180 and 181 the impact to be measured includes just environmental and social. It was not clear to me who is the author of Figure 1, the B Lab, or the authors of this paper? There isn’t a source below the Title of Figure 1, though after that seems that B Corporation is the owner of it. The source of data from all companies in the sample isn’t clear, is B Corporation (site) or authors contact all these companies and did the survey? I understood that the data is from the B Corporation website. I accessed the link available in line 191 and there was a message ‘404 page not found, but when I clicked on ‘What is B Corporation’, I found the ‘areas’ and the steps for a company that intends to assess its practices and be certified. The authors should develop more theory than describe a model which has already existed. Table 2 and the paragraph after it is a repetition of Figure 1 and Table 1, could be cut. It’s clever to reduce the number of companies, though it isn’t clear who contacts the companies, the authors or Company B? The hypothesis is interesting when they come from a discussion in the literature review to the field research to test a theory (models, methods, frameworks, etc). Suddenly, appears one in the Method section, in a paper with a limited presentation of a technical model/certificate from an existed company.