Cultura Organizacional em Empresas Certificadas pelo Sistema B: Valores, Práticas e Percepções: https://doi.org/10.5935/rpot/e26516

Hiago Martins; Marília Mesquita Resende; Karina da Silva Oliveira; Silvia Miranda Amorim

Organizational Culture in B Corp Certified Companies: Values, Practices, and Perceptions

https://doi.org/10.5935/rpot/e26516

Authors

Hiago Martins Federal University of Minas Gerais (UFMG), Belo Horizonte, Minas Gerais (MG), Brazil https://orcid.org/0009-0006-6515-8249
Marília Mesquita Resende Centro Universitário de Brasília (UniCEUB), Brasília, Distrito Federal (DF), Brasil https://orcid.org/0000-0001-5905-4538
Karina da Silva Oliveira São Francisco University (USF), Bragança Paulista, São Paulo (SP), Brazil https://orcid.org/0000-0002-5301-7012
Silvia Miranda Amorim Federal University of Minas Gerais (UFMG), Belo Horizonte, Minas Gerais (MG), Brazil https://orcid.org/0000-0002-3066-0005

Abstract

The growing interest in purpose-driven organizational models highlights the relevance of studying organizational culture in contexts integrating economic and socio-environmental goals. This study aimed to identify characteristics of organizational culture in companies certified by the B System and analyze variations in perceptions according to position and organizational tenure. Participants were 534 employees from 54 companies who completed the Brazilian Instrument for the Assessment of Organizational Culture (IBACO), the Perceived Organizational Support Scale (EPSO), and a sociodemographic questionnaire. Confirmatory factor analyses, independent-samples t tests, and one-way ANOVA were performed. The IBACO showed a six-dimension, 26-item solution with satisfactory fit indices. Differences were identified between leaders and non-leaders and in one dimension according to organizational tenure. The findings contribute to understanding organizational culture in B Corps and indicate the need for further studies with independent samples.

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Published

2026-08-29

Issue

Vol. 26 No. contínuo (2026): rPOT N. contínuo/2026

Section

Empirical Research Reports

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