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 authors could use a standard for a plural of index word, ‘indices’ (345) or ‘indexes’ (362).