This work develops a systematic literature review on the B Corp movement. Fifty articles were identified in the Web of Science and Scopus databases until 2020. Results show that it is an incipient field with great potential. There are two topics repeatedly addressed in the analyzed publications: the motivations of companies to be certified, and the economic and social effects that occur after certification. Sustainability is currently the reference journal in the field, since it has published a total of five articles. Finally, several lines of future work are proposed, such as the contribution of B Corp companies to the SDGs; the development of case studies on the certification process itself; and the development of methods for measuring social impact.

Given the importance that environmental management is acquiring, the main aim of this work is to know what the state of the field kaizen and green practices is at present. A systematic narrative review is conducted in accordance with the PRISMA Statement. Two databases (Web of Science and Scopus) were searched. Finally, after applying the defined inclusion and exclusion criteria, 19 documents were analyzed. Based on the results, it might be concluded that, despite the growing interest in the relationship between kaizen and green practices, this is a topic in the early stages of development, with a clear predominance of case studies. It is, therefore, necessary to develop more research on this kaizen and green issue as improving environmental management is undeniably becoming a must in today’s competitive environment. For instance, more research is needed on the application of kaizen tools as results obtained so far seem not to be conclusive. Additionally, more academic and rigorous studies should be developed on this topic as many of the analyzed papers seem to be clearly created for dissemination among practitioners, some of them lacking the traditional academic structure and scientific method during their development.

The B Corp movement is becoming increasingly important nationally and internationally. In fact, the number of certified companies has radically increased (34,78%) from 2017 (2300 B-Corp companies) to 2019 (3100 B-Corp companies). Taking this fact into consideration, the aim of this study is to present a research protocol for conducting a systematic review of literature on B Corp companies. First, the inclusion and exclusion criteria applied that allow reaching the final sample of 45 articles are specified. The codes that will be used in the analysis phase are also made explicit.

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El confinamiento provocado por la pandemia de la Covid-19 durante el primer semestre de 2020 tuvo un impacto muy significativo en todas las actividades económicas, entre ellas la auditoría de cuentas. El objetivo de este trabajo es analizar si esta situación afectó de alguna forma al contenido y otros elementos básicos de los informes de auditoría, comparando para ello los informes correspondientes a los ejercicios finalizados en 2019 y 2020. Para ello se recurre a los informes de auditoría de las empresas cotizadas en la Bolsa de Madrid y se construye una base de datos que se explora y analiza a través de estadística descriptiva y gráficos. Como resultados principales, que se amplían a lo largo del trabajo, se obtiene que el confinamiento de 2020 no afectó de manera significativa al contenido u otros elementos básicos de los informes de auditoría. Esto puede resultar de interés, de diferentes formas, para el Instituto de Contabilidad y Auditoría de Cuentas, las corporaciones y los propios auditores de cuentas y sociedades de auditoría y sus clientes.