Point 3: Unfortunately, I cannot recommend publication unless major changes are made to the discussion section and possibly recommendations are added for future research and practice.
This section demands more attention because there are some empty spaces to fill. The authors should explain better what is B Impact Assessment. What is its contribution to the structure of a model using Confirmatory Analysis? For me, lines 39 and 40 show the aim of the paper, but the idea is different from the ones presented in the abstract (“The main objective is to understand the B Impact Assessment, verifying its added value in the sustainability process and socio-economic development of the business sector”). The sentence in the Introduction is more complete than the main objective in the Abstract. The ‘areas’ represent a broader goal than the main dimensions of sustainability (Triple Bottom Line).