The researchers from the University of León (Spain) Dr. Laura Cabeza and Dr. Daniel Alonso have participated in the XXXIII Congress of ACEDE (Congress of the Scientific Association of Economics and Business Management) at the Polytechnic University of València, on the 16th -June 18, 2024 under the motto

Innovation, digitalization and sustainability in the face of new global challenges”. Within the discussion on how to reduce the problems related with the climate change, targeting Net Zero emissions is emerging as important strategies firms are paying more attention to reduce their environmental footprint. Beyond the focus on individual contribution for sustainability, research is highlighting the need to move collectively to overcome the complexity of such challenges and achieve shared value. This paper aims to analyze the relationship between the firm’s commitment in business collective actions towards Net Zero goals and the impact of such participation on the firm sustainable performances. Based on an analysis of Net Zero, Climate Ambition Alliance and SME Climate Hub collective actions of 1,244 B Corps in Europe the study offers an original insight on the strategic approaches and relations with performances of B Corps. Our analyses show that Net Zero 2030 initiative positively affect sustainable performances captured through the BIA assessment and this magnitude depends on the size of the firm.

PRIMA #SUSTEMICROP #HORIZON2020 #nextgenerationEU #Ministerio de Ciencia, Innovación y Universidades #sustainability #agrifoodsector #economics #social #environment #unileon