Lines 70 to 82 have been revised and included in the introduction. Lines 90 to 103 have been revised and decided to be kept in the literature review as they express arguments from important scientific research ( S. Poponi, A. Colantoni, S. R. S. Cividino, and E. M. Mosconi, “The Stakeholders’ perspective within the B corp certification for a circular approach,” Sustain., vol. 11, no. 6, pp. 1–15, 2019, doi: 10.3390/su11061584. / T. De Mendonca and Y. Zhou, “What does targeting ecological sustainability mean for company financial performance?,” Bus. Strateg. Environ., vol. 28, no. 8, pp. 1583–1593, 2019, doi: 10.1002/bse.2334. / C. Putnam Rankin and T. L. Matthews, “Patterns of B Corps Certification: The Role of Institutional, Economic, and Political Resources,” Societies, vol. 10, no. 3, p. 72, 2020, doi: 10.3390/soc10030072.). The literature review was enhanced with scientific information in the fields of sustainability and certification, and, B Lab certification and sustainability.
The lines from 70 to 82 could be summarized, and cut and paste in the Introduction section. I suggest cutting the text from lines 90 to 103 because it’s quite an advertisement for the B Certificate. The content in this section is exclusively dedicated to the Certification and the Corporation which offers it, there isn’t any scientific information there. The section demands a literature review about the theme, as the relationship between the certificate with adding value, sustainability, and the ‘areas’ governance, workers, community, environment, and customers. What is the idea of the assessment of sustainability, in these areas? This discussion is the basis of the paper, related to the objective, and connected with Figure 1 presented in the next section, Method. There isn’t a literature review in this work. Even 2 though the areas are from B Lab, the authors should study and related them to sustainability and value creation.