Abstract

The world is becoming increasingly complex and concerned about the resources that compose it, the current COVID-19 pandemic shows that not only companies but also countries are involved in a competition at all levels to become a reference impacting on the 3 dimensions (economic, social and environmental). The purpose of this research was to analyze the main motivations of B-certified companies in Latin America. The methodology was qualitative under the grounded theory method, the unit of analysis was 183 companies under exclusion criteria such as: Belonging to the industries of education, tourism and hospitality, and support for entrepreneurship, belonging to only Latin American countries and having the B certification. The main findings were that responsible B companies develop a more inclusive, sustainable and environmentally friendly economy for the benefit of society, that they go beyond the notion of Corporate Social Responsibility. The conclusions show that these companies move away from traditional companies, as they combine social development and economic growth, positioning the countries that have these types of companies as benchmarks.