The introduction has been improved, including a better explaination of B Impact Assessment. The use of confirmatory factor analysis has been explained. The aim of the paper was revised in the abstract to be aligned with the one presented in the introduction.
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).