Emily Brighton MW Sustainable Accreditation For UK Wine Distributors

Sustainable accreditation for UK wine distributors – investigating the impact of
B Corp certification on wine distributors: a case study of North South Wines
Candidate number: 26815

Date: 09/12/2023
Word count: 9946
Index
1. Summary ............................................................................................................ 1
2. Introduction ........................................................................................................ 2
3. Background and Context .................................................................................. 5
3.1 Corporate sustainability..................................................................................... 5
3.2 B Corp certification ............................................................................................ 6
3.3 Literature on B Corp .......................................................................................... 7
3.4 B Corps in the wine industry ............................................................................. 9
3.5 NSW and B Corp .............................................................................................. 9
4. Methodology ....................................................................................................... 10
4.1 Overview ......................................................................................................... 10
4.2 Surveys ........................................................................................................... 10
4.2.1 Sampling strategy ..................................................................................... 11
4.2.2 Survey design ........................................................................................... 12
4.3 Interviews ........................................................................................................ 13
4.4 Data analysis .................................................................................................. 13
4.5 Limitations ....................................................................................................... 14
5. Results and Analysis ....................................................................................... 15
5.1 RQ1: To what extent if any, might working with/for a B Corp accredited wine
distributor be more desirable to customers, suppliers and employees than a
distributor without sustainability certification? ....................................................... 15
5.1.1 Customers ................................................................................................ 16
5.1.2 Suppliers ................................................................................................... 22
5.1.3 Employees ................................................................................................ 24
5.2 RQ2: What impact does the B Corp accreditation process have on business
practices and how can this be best managed? ..................................................... 29
5.2.1 BIA framework .......................................................................................... 30
5.2.2 Internal process/resource management ................................................... 32
5.2.3 Obstacles .................................................................................................. 34
5.2.3.1 Resistance to change ............................................................................ 35
5.2.3.2 Faulty internal communications ............................................................. 36
5.2.3.3 Terminology & external expertise .......................................................... 37
5.3 RQ3: To what extent is B Corp an effective tool for anchoring sustainability for
wine distributors in terms of business strategy, mission statements and
performance assessment, compared to pre-accreditation? .................................. 38
5.3.1 Business strategy ..................................................................................... 39
5.3.2 Mission statements ................................................................................... 40
5.3.3 Performance assessment ......................................................................... 41
5.3.4 B Corp as a ‘journey’ ................................................................................ 43
5.3.5 B Corp community .................................................................................... 45
6. Conclusions and Recommendations ............................................................. 47
6.1 RQ1................................................................................................................. 47
6.2 RQ2................................................................................................................. 49
6.3 RQ3................................................................................................................. 51
7. Bibliography ..................................................................................................... 53
8. Appendices ...................................................................................................... 56
8.1 Appendix 1: IMW Research Paper Proposal ............................................... 56
8.2 Appendix 2: Framework for surveys ............................................................ 63
8.3 Appendix 3: NSW interview framework ....................................................... 69
1. Summary
Amid mounting concern about sustainability, and exponentially increasing numbers of
UK B Corps, this timely case study research investigates the impacts and challenges
of North South Wine’s (NSW) B Corp accreditation process. Specifically, it examines
the views of key stakeholders on the desirability of B Corp, the management of B
Corp’s impact on business practices, and its effectiveness in anchoring sustainability
for UK wine distributors, using data gathered from surveys of NSW’s key stakeholders
and interviews with NSW employees.
Key findings are, first, working with/for a distributor with B Corp is markedly more
desirable than one without sustainable accreditation for suppliers and employees. For
business customers, desirability is evenly balanced with ambivalence. Understanding
of B Corp is a key determinant of desirability and associated with likelihood of
increased business. Second, the process’ impact on business practices is extensive,
with resource implications, whilst obstacles around resistance to change,
communication and terminology require managing. Third, B Corp represents a highly
effective tool for anchoring sustainability in business strategy and mission statements,
but less so for performance assessment, and necessitates commitment to continual
improvement. Research highlights the need for business customer education on B
Corp, to grow the accreditation within the UK industry, whilst leveraging the
collaborative potential of the B Corp Community.
1
2. Introduction
Sustainability, defined by the UN1 as ‘meeting the needs of the present without
compromising the ability of future generations to meet their own needs’,2 is a major
issue facing the global wine industry, against a backdrop of climate crisis, and
increasing pressure to demonstrate commitment to purpose beyond profit.3
Sustainability accreditations are third-party standards against which companies
seeking to demonstrate commitment to sustainable practices are verified. Numerous,
typically geographically localised, industry-specific certification schemes for wine
production have existed for decades as formal markers of sustainable practice. Yet
engagement from companies along the supply chain in investigating and improving
their own impact, has gained traction only in the last few years – UK initiatives
Sustainable Wine Roundtable (SWR) and Harpers Sustainability Charter, established
in 2021 and 2022 respectively, highlight this growth area.
Social sustainability has received little focus, with environmental considerations
dominant in most schemes, like ISO 14001:2015 or 1% For The Planet. In contrast, B
Corp adopts a comprehensive approach to sustainability, in line with Barbier’s Three
Pillars of Sustainability4 - social, environmental, and economic. Developed by US-
based, nonprofit organisation B Lab in 2006, B Corp certification verifies ‘high
standards of social and environmental performance, transparency and
1
United Nations
2
Brundtland (1987) p.16 para 27
3
Hanbury Strategy (2020)
4
Barbier (1987)
2
accountability’,5 and is experiencing exponential growth6 – to date 7,7637 companies
globally have achieved accreditation. UK B Corp growth outstrips all mainland Europe
combined; there are >1,500 UK B Corps ‘an increase of 50% in less than a year’,8
whilst London has more B Corps than any city worldwide.9
Further indication that the UK market is increasingly promoting sustainable
considerations is shown by developments such as supermarket Waitrose and online
grocery retailer Ocado implementing virtual aisles for B Corp-certified products on their
websites. Given the high contemporary relevance, there is a need to identify and
evaluate key implications and learnings, from business pioneers in this area, which
are transferable to other wine companies.
This paper investigates the impact of the B Corp accreditation process on attitudes,
process management and business culture for UK wine distributors. As the first UK
wine distributor to achieve B Corp certification in April 2023, NSW was selected as a
case study. This paper seeks to identify insights and learnings of theoretical and
practical relevance to company management, and employees with sustainability
responsibilities. The study also presents an opportunity to advance the sustainability
narrative, in line with the recent increase in profile and numbers of UK B Corps,
contributing to ‘an incipient field with great potential’.10
5
B Lab UK What is a B Corp?
6
Paelman et al (2021)
7
B Lab Home Page (Accessed 20/11/23)
8
B Lab UK (2023)
9
B Lab UK (2022)
10
Diez-Busto et al (2021) p.1
3
The specific research questions (RQs) this paper will address are:
1. To what extent, if any, might working with/for a B Corp accredited wine
distributor without sustainability certification?
2. What impact does the B Corp accreditation process have on business practices
and how can this be best managed?
3. To what extent is B Corp an effective tool for anchoring sustainability for wine
distributors in terms of business strategy, mission statements and performance
assessment, compared to pre-accreditation?
4
3. Background and Context
3.1 Corporate sustainability
In recent decades, societal concern about environmental and social impact has
increased, reflected in the creation of the UN’s 2030 Sustainable Development
Goals,11 the importance of the private sector’s contribution to which is well
documented.12
Triple bottom line13 theory of balancing people, planet and profit objectives, has led to
the emergence of hybrid organisations – for-profit companies that integrate social and
environmental purposes into their business models.14
Third party accreditations have evolved as a means for companies to evaluate and
demonstrate their sustainable commitment.15 For example, ISO 14001:2015
certification for environmental management systems (EMS), or SA 8000:2014 focused
on social accountability. Whereas, B Corp uniquely covers all three sustainable
dimensions – social, environmental, economic.
11
Adopted in 2015
12
Van Zanten & Van Tulder (2018)
13
Elkington (1997)
14
Gazzola et al (2019); Stubbs (2017)
15
Moroz et al (2018)
5
3.2 B Corp certification
B Lab has sought to institutionalise business as a force for good through creating B
Corp,16 a new model of hybrid organisation using profit to achieve positive societal
ends, which prioritise all stakeholder interests, not just shareholders.17
Companies seeking B Corp certification must meet rigorous requirements.18 Primarily,
completing the B Impact Assessment (BIA),19 which evaluates a company’s impact
across five pillars: Workers, Community, Environment, Customers and Governance.
A minimum score of 80,20 after evaluation and verification, is required.
Companies must also update their Articles of Association to include mission-aligned
legal language on stakeholder governance,21 pass a risk review, sign B Lab’s term
sheet and Declaration of Interdependence, and pay the annual certification fee.22
B Corps must recertify every three years, with progressive score increase expected.
The criteria are dynamic – updated BIA V.7, due in 2024, stipulates minimum scores
across 10 areas.23
16
As distinct from Benefit Corporations
17
Stubbs (2017)
18
B Lab About B Corp Certification
19
A free, digital reporting tool with approximately 250, predominantly multiple-choice, questions
20
Out of 200
21
B Lab UK Meeting the legal requirement
22
From £1,000 ex VAT on sliding scale of annual sales. Plus one off £250+VAT submission fee.
23
B Lab Global (2022) - Purpose & Stakeholder Governance, Worker Engagement, Fair Wages, Justice Equity
Diversity & Inclusion, Human Rights, Climate Action, Circularity and Environmental Stewardship, Collective
Action, Impact Management, Risk Standards
6
3.3 Literature on B Corp
Though still a nascent field of research,24 academic literature on B Corp is growing in
quantity and breadth, demonstrated by several literature reviews dedicated to the
subject.25 These found existing research has been framed under a variety of
theories,26 perspectives,27 and methodologies,28 focused mainly on motivations for,29
and economic and social effects occurring after, certification.30
For example, there is evidence European B Corps experience higher revenue/sales
growth compared to peers without accreditation,31 increasing with the number of years
since certification.32 However, a US study found a negative effect on revenue growth
in the year following certification,33 highlighting potential drawbacks of organisational
disruption and attentional deficits during the certification process.
The certification process itself, and identification of associated challenges and internal
changes, has been overlooked in research to date - ‘contributions focused on
analyzing the organizational and operational aspects of the certification process are
24
The first article on B Corp was published only in 2009
25
Kirst et al (2021); Cao & Gehman (2021); Diez-Busto et al (2021)
26
Stakeholder theory, Organisational theory, Institutional theory, Imprinting theory, Categorisation theory,
Identity theory, Value theory
27
Theoretical vs empirical
28
Such as descriptive statistics, regressions, case studies and systematic reviews; Cao & Gehman (2021)
29
Moroz & Gamble (2020); Kim et al (2016)
30
Diez-Busto et al (2021)
31
Paelman et al (2020); Romi et al (2018)
32
Paelman et al (2021) <5 years in study on European B Corps certified 2012-18
33
Parker et al (2019) most pronounced for youngest (<10 years) and smallest (<10 employees) firms, North
American B Corps certified 2011-14
7
still scarce’34 - ‘no research has been found that indicates the barriers or obstacles
that companies encounter when obtaining the B Corp certification.’35
To address this gap, the development of case studies with a ‘holistic’ approach,
comparing pre- and post-accreditation, has been recommended as a useful line of
future enquiry.36 This study will therefore provide rich insights from primary data into
the practical experience of the B Corp certification process from the perspective of a
UK wine distributor.
It is also unclear to what extent B Corp anchors sustainability in terms of guiding
business practices, mission statements and performance assessment.37 Other
studies38 have analysed mission statements of Italian B Corps, finding those with ‘rich
content’39 to be associated with better social impact performance, yet ‘despite the
importance of mission statements…the literature addressing this topic is still scarce’.40
This Paper intends to build on the body of knowledge on B Corp by addressing and
analysing these under-researched areas, especially given there are no studies on wine
companies.
34
35
ibid. p.2 - only one study (Bustos Baez & Wastavino Munoz, 2016) mentioned a barrier in passing (lack of
knowledge about B Corp certification) as its focus was on benefits
36
37
Carvalho et al (2021)
38
Mion et al (2023a and b)
39
Mion et al (2023b) p.1 – meaning breadth and depth of content
40
ibid.
8
3.4 B Corps in the wine industry
B Corp’s global directory41 lists 50, predominantly US-based, wine producers/brands,
and eight companies further down the wine supply chain. Presently,42 the UK wine
industry has 10 B Corps – three producers: The Uncommon, Ridgeview, Rathfinny;
two brand-owners: Thomson & Scott, When in Rome; two independent merchants:
Old Chapel Cellars, Ellis Wharton Wines; two wholesaler/online retailers: ThinK Wine
Group, Island Drinks Ltd;43 and one importer/distributor: NSW.
3.5 NSW and B Corp
NSW is a small/medium44 UK importer and distributor of wines, founded in 2014 by
Managing Director (MD), Kim Wilson, with a view to ‘do things differently’,45 working
with wineries focused on sustainability. NSW’s B Corp journey began in 2020 when
the MD realised, whilst the company already championed sustainability, they needed
a framework to develop and implement the right measures.46 NSW submitted for B
Corp in July 2022 and, in April 2023, became the first UK wine distributor to be
certified.
41
B Lab Find a B Corp (Accessed 21.10.23)
42
As of November 2023
43
Trading as NICE
44
27 employees, £30.4 million turnover FY ending 31/03/22
45
North South Wines website (Accessed 16/11/23)
46
Sustainable Wine Roundtable Member Interview (20/01/23)
9
4. Methodology
4.1 Overview
The research design was an empirical case study on the impacts and challenges of
the B Corp accreditation process for NSW,47 focused on extrapolating insights and
learnings for UK wine distributors. Single case studies are useful for providing in-depth
insights into novel phenomenon,48 such as B Corp, and are in line with the
predominant type of study in this area.
Given the very limited existing research specifically relating to B Corp, non-existent for
wine companies, research has taken a broadly exploratory form. This required data
collection via an inductive approach combining quantitative (survey) and qualitative
(interview) methods. Interview and survey designs were piloted in advance to check
for clarity, precision and lack of ambiguity or bias.
4.2 Surveys
Answering RQ1 required quantitative data collection, supported by limited qualitative
data for context. Three online surveys were created, as the preferred method of
collecting anonymous and unbiased data49 from NSW’s key stakeholders – one each
for customers, suppliers and employees. Two employee survey question responses
also contributed to answering RQ3.
47
The author is currently employed as Technical Manager at NSW
48
Yin (2009)
49
Denscombe (2017)
10
4.2.1 Sampling strategy
The research sample for the customer survey was identified as those taking >1,500
9L cases in FY 2022/23, constituting 94% total sales,50 with representation across all
customer types (cash and carry, multiple retailers, discounters, independent
wholesalers/specialist wine merchants, online, convenience). Forty-six responses out
of 51 were targeted,51 with a minimum of 34 responses.52 Forty-two customer surveys
were completed, which is statistically representative of the total sample, with a 95%
confidence rate and less than 10% margin of error. The respondents represented a
diverse and representative sample of customer types (Table.1), with a broadly similar
split to the total population.53
Number of survey responses by customer type

Customer Type Responses Total
Cash and carry (C&C) 3 4
Multiple retailers 12 12
Discounters 2 4
Independent wholesalers / specialist 17 21
wine merchants
Online 7 7
Convenience 1 3
Table.1
The population for the supplier survey was identified as NSW’s significant suppliers,
defined in the BIA as those representing >80% of company expenditure, which
included 11 wine suppliers and three service providers (haulier, warehousing, contract
packer). Fourteen supplier surveys were completed, the total population surveyed.
50
This customer sample was viewed to be most commercially relevant based on activity – smaller customers
ordering in volumes below 1,500 cases annually were omitted to avoid skewing results
51
For statistical significance at 95% confidence level with 5% margin of error
52
As above but with 10% margin of error
53
Except overall underrepresentation of independent wholesalers/retailers in sample given their very large
numbers and smaller sales volumes
11
The research population for the NSW employee survey was all employees, excluding
the author. Twenty-six surveys were sent out and 25 were completed, which is
statistically representative of the total population.54
4.2.2 Survey design
The surveys each consisted of nine questions designed to yield data about
respondents’ understanding of B Corp, desirability of the accreditation, resulting
perception of NSW, likelihood of increased business, as well as the importance, or
not, to their businesses of sustainability and working with sustainable companies.
Questions were phrased so as to require respondents to answer on a five-point Likert-
scale of strongly negative response/disagreement to strongly positive
response/agreement. A ‘don’t know’ option was also included in two questions to
ensure response options were fully-encompassing. To enable comparative analysis,
surveys included some identical questions, but with words substituted where
necessary for the survey group.
The question directly addressing the key theme of RQ1 (the extent to which a B Corp
accredited wine distributor might be more desirable) was followed by an open question
where respondents were asked to explain their answer to provide qualitative
justification.
54
Based on a requirement of 25 for statistical significance at 95% confidence level with 5% margin of error
12
All questions were mandatory to ensure complete data. Surveys were built using
Microsoft Forms and distributed to respondents via personalised emails with links, with
one email reminder to increase return rate. Survey frameworks are in Appendix 2.
4.3 Interviews
To inform RQs 2 and 3, and add perspective to RQ1 survey responses, qualitative
semi-structured interviews with the seven NSW employees directly involved in the B
Corp accreditation process were conducted, to drive an exploration of the impact on
business practices and anchoring sustainability from an overall strategy perspective,
with a focus on lessons learned and recommendations.
Interviews covered the areas of enquiry of the research and allowed the interviewees
to speak widely on the areas of discussion. The interviews were conducted, recorded
and transcribed using Microsoft Teams with the seven NSW personnel: MD, Director
of Finance and Operations (FD), Sustainability Manager (SM), Head of Independents
(HoI), Customer Marketing Manager (MM), Business Development Manager,
Customer Services (CS). The interview framework is in Appendix 3.
4.4 Data analysis
Likert question responses were entered into Microsoft Excel as actual numbers. Data
was analysed by calculating percentage ratios of responses to these questions by
survey group,55 in order to compare between questions and between groups. Figures
55
Customers, suppliers, employees
13
and tables were drawn up to illustrate results. Responses to the open-ended question
in each survey were grouped into themes based on repetition between responses.
Interview transcripts were analysed via thematic coding, with a focus on key words
and expressions repeated or contrasted throughout the data set to identify trends,
commonalities and differences.
4.5 Limitations
Whilst a case study cannot be easily generalised,56 and conclusions can be drawn
only for the case itself, it can provide insights and guide decision-making for wine
companies, informing and suggesting avenues for further research into B Corp
accreditation for the wider trade and businesses in other industries.
Anonymity of respondents means data collected is likely to be valid, although there
may be positivity bias in the case of customers. To mitigate potential researcher bias,
care was taken when interviewing and searching for themes not to be informed by any
personal perceptions or biases.
56
Denscombe (2017)
14
5. Results and Analysis
5.1 RQ1: To what extent if any, might working with/for a B Corp accredited wine
Survey data from 42 customers, 14 suppliers and 25 employees showed that working
with/for a company with B Corp accreditation is more desirable than one without, with
the majority of responses between agree and strongly agree (Fig.1). All other
responses were neutral, except four disagreeing outliers, which will be discussed in
context.
Working with/for a B Corp accredited wine distributor is more

desirable than one without sustainable accreditation
60
Percentage of responses
50
40
30
20
10
0
Strongly disagree Disagree Neither agree nor Agree Strongly agree
disagree
NSW Customers NSW Suppliers NSW Employees
Fig.1
In addition, the majority of respondents across all categories stated B Corp had
changed their perception of NSW somewhat or very positively (Fig.2) (88%
employees, 86% suppliers, 71% customers), indicating that attaining the accreditation
can effectively boost a wine distributor’s profile both internally and externally. This is
15
in contrast with the HoI’s assertion that ‘Customers like it, but it doesn’t change their
opinion of us’. Whilst there were no negative responses, 29% customers answered
‘Neutral’ which may point to a lack of understanding of B Corp, since the customers
group was the least directly involved in the B Corp process.
How has B Corp accreditation changed your perception of NSW?

60
50
40
30
20
10
0
Very negatively Somewhat Neutral Somewhat Very positively
negatively positively
Customers Suppliers Employees
Fig.2
To examine the variation between, and within, the three groups surveyed, results for
each will be analysed in turn.
5.1.1 Customers
Forty-two customers responded, of which 50% (agree (40%), strongly agree (10%))
view working with a B Corp accredited wine distributor more desirable than one without
sustainable accreditation (Fig.3).
16
Customers
60
40
20
0
Strongly Disagree Disagree Neither agree nor Agree Strongly Agree
disagree
Working with a B Corp accredited wine distributor is more desirable than one without sustainable accreditation
I understand what B Corp is and what it stands for
It is important to your company to work with suppliers who adopt sustainable practices
How important is sustainability to your company's values?
Fig.3
Seventy-six percent of customers reported understanding what B Corp is and what it
stands for, of which 59% agreed/strongly agreed B Corp was more desirable,
suggesting knowledge of the accreditation is key to its perceived benefit. Only one
customer agreeing they understood B Corp disagreed it was more desirable.
That said, 74% customers agreed/strongly agreed on the importance of working with
suppliers adopting sustainable practices, and none disagreed, indicating that taking
some action towards sustainability is more pertinent than B Corp itself. Eighty-six
percent of customers considered sustainability somewhat or extremely important to
their companies’ values, suggesting the potential to harness customer-distributor
value alignment regarding support of sustainability initiatives.
17
No significant trends by customer category were identifiable, however some patterns
emerge (Table.2).
Increased desirability of working with B Corp distributors by customer type

Neither
Strongly agree Strongly
Total Disagree Agree
Disagree nor Agree
disagree
Cash and carry
(C&C) 3 1 1 1
Multiple retailers 12 1 6 5
Discounters 2 2
Independent
wholesalers
/specialist wine
merchants 17 8 6 3
Online 7 1 5 1
Convenience 1 1
Table.2
All customer types were represented in the positive responses to B Corp being more
desirable, except the convenience customer and two discounters who neither agreed
nor disagreed, despite strongly agreeing on the importance of working with suppliers
who adopted sustainable practices. Indeed, B Corp was overall least desirable
amongst discounters, convenience and C&C customers, likely on account of their
business models’, and end consumers’, primary focus on price, referenced by two of
them.
Conversely, B Corp was most desirable amongst independent/specialist and online
customers, likely attributable to the fact that their consumers make more widely
informed purchasing decisions, enabling them to focus on broader factors, like
sustainability, when choosing a distributor. This is supported by five of seven online
18
and 11 of 17 independent/specialist customers rating sustainable accreditation as
somewhat or extremely important to their consumers’ purchasing decisions.
Three customers disagreed that working with a B Corp distributor was more desirable,
partly due to sourcing considerations, given few distributors presently have the
certification. It is also only one of many factors in commercial decision-making. Indeed
five themes emerged from customers’ qualitative responses on the desirability of
working with a B Corp distributor over one without accreditation (Table.3):
Customer themes on desirability of working with B Corp distributors n

Strive to work with suppliers committed to sustainable ways of working 14
/ proof of credentials aligned with values
Sustainability accreditation aligns with commercial targets 5
/ meet customer sustainability demands
B Corp nice to have but still work with other suppliers without / doesn’t impact 11
who we work with / have to be realistic
Other priorities when choosing distributor 12
(wine quality / choice / brands / people / price / value for money / cost-of-living)
Lack of awareness what B Corp means / 10
other sustainability standards better understood
Table.3
n = number of responses in which theme emerged
Fourteen customers referred to shared ethos of ‘commitment’ to ‘sustainable ways of
working’ guiding their choice of distributor, demonstrating this is a ‘key focus’ for a third
of customers, and that B Corp provides ‘proof of genuine sustainability’. Although
responses indicated it did not have to be B Corp per se, and statements were typically
philosophical generalisations (‘striving to do better things’), suggesting while B Corp
may be ‘personally desirable’ for buyers, there is often ‘no company policy on it’. This
is understandable given it has only recently become an option to buy wine from
sustainably accredited distributors, not least ones with B Corp. This indicates the
19
potential to leverage B Corp to gain competitive advantage, being mindful of the need
to distinguish it from other sustainability initiatives in the eyes of customers.
Five customers referenced strategic alignment – two independent wholesalers have
time-bound carbon targets, making it ‘vital’ to work with ‘equally focused suppliers.’
Two other customers cited how B Corp distributors help them meet growing customer
demands for evidence of sustainability credentials, such as on ‘large tenders’. This
shows B Corp has commercial relevance in certain situations, which is likely to expand
– ‘accreditation is going to be increasingly important’ – given the burgeoning
significance of sustainability in the UK wine industry and swelling numbers of UK B
Corps, which suggests NSW is already ‘one step ahead’.
Six customers viewed B Corp as ‘nice to have’, but that it ‘won’t fundamentally change
who we work with’. Five others mentioned being ‘realistic’ given few wine distributors
are B Corp accredited, and may also lack resources to heavily invest in sustainability.
Two supermarkets stated their scale necessitates they work with a range of
distributors, hence their ‘top-down’ internal sustainability priorities are not that
‘advanced’. This shows that for most customers, whilst desirable, sustainable
accreditation is not yet a deal-breaker, although some acknowledge their current
business models are not as sustainable as they could be.
Whilst one customer considered sustainability credentials ‘an important part of the
decision-making process’, 12 customers referenced other priorities when selecting a
distributor, demonstrating that a ‘compelling commercial proposition’ is the most
desirable factor. ‘Primary drivers’ included wine quality, choice, and brands, as well as
20
people, but were chiefly oriented around cost. Five customers talked about ‘strong
focus on price’ being ‘the largest factor’ for their ‘value driven’ consumers, specifically
in C&C and discounter channels. Two customers elaborated that, with the cost-of-
living crisis and duty increases, sustainability is ‘not high on the list of priorities’, the
implication being that if all other things were equal, only then would a B Corp distributor
be more desirable, and ultimately, economic factors prevail. With distributors already
squeezed on price, the marketplace must move more towards prioritising sustainability
as much as value.
Though one customer said ‘B Corp is the current Gold standard, widely recognised for
its rigour’, and another appreciated the breadth of the ‘strong assessment’, a lack of
understanding among some customers was evident. Seven did not know what B Corp
was or its scope. Another three referenced it being a relatively young accreditation,
poorly understood by consumers, compared to Organic or Carbon Neutral. All of which
suggests the need for customer education, to ensure the benefits of working with a B
Corp distributor, and the differences between sustainability initiatives, are highlighted.
The importance of this is underlined by three customers’ references to a ‘fragmented
accreditation landscape’, where ‘true sustainability is difficult to identify’, and it can be
a struggle to ‘weigh up’ elements of social and environmental responsibility. This is
something the B Corp framework addresses, but if poorly understood, desirability will
inevitably be compromised.
However increased desirability of B Corp does not necessarily translate into increased
commercial opportunities (Table.4); 28 of 42 customers were neither likely nor unlikely
21
to increase business with NSW as a result – a further five were somewhat or very
unlikely to.
Likelihood of increased business attributable to B Corp by customer type

Neither
Very Somewhat Somewhat Very
Total Likely nor
Unlikely Unlikely Likely Likely
Unlikely
Cash and
carry (C&C) 3 1 0 1 1 0
Multiple retailers 12 0 0 10 2 0
Discounters 2 0 0 2 0 0
Independent
wholesalers/specialist
wine merchants 17 2 1 11 3 0
Online 7 0 1 3 3 0
Convenience 1 0 0 1 0 0
Table.4
That said, the nine customers somewhat likely to increase business
understood/strongly understood B Corp. This suggests that B Corp certification can
be commercially worthwhile for UK wine distributors, provided their customers
understand what it stands for.
5.1.2 Suppliers
Thirteen of 14 suppliers agreed/strongly agreed both working with a B Corp distributor
is more desirable and that they understood B Corp (Fig.4). One service provider gave
a neutral response to both questions, again suggesting knowledge of B Corp is central
to appreciating its merits and significance.
22
Suppliers
60
50
40
30
20
10
0
disagree
Working with a B Corp accredited wine distributor is more desirable than one without sustainable
accreditation
Fig.4
Suppliers displayed a higher proportion of positive responses across all survey
questions, evidencing greater synergy with NSW compared to customers. This is likely
attributable to their involvement in NSW’s B Corp process57 (all but one (neutral
response) agreed it had been worthwhile), and the fact that three respondents are
shareholders. It highlights the importance of effective supplier engagement for
distributors embarking on sustainability projects spanning their supply chain.
The relevance of working with likeminded partners is also evidenced by 12/14
suppliers agreeing/strongly agreeing on both the importance of sustainability to their
companies’ values, and the desirability of working with a B Corp distributor. This
implies distributors with suppliers who value sustainability to a lesser extent may find
involving them in the B Corp process more challenging.
57
Including signing up to NSW’s Ethical, Social & Environmental Policy, completion of sustainability screening
questionnaire, agreeing targets which are reviewed annually, achieving environmental or social certification by
2025 (if not already held), and working towards NSW’s 2025 packaging targets (where applicable)
23
Further support comes from thematic analysis on supplier responses to the question
on the desirability of working with a B Corp wine distributor (Table.5):
Supplier themes on desirability of working with B Corp distributors n

Shared business goals and values 6
Breadth and rigour of B Corp accreditation process 2
Sustainability priority for wine industry - responsibility to future of planet 4
Other sustainable accreditations / practices exist beyond B Corp 3
Table.5
The dominant theme was alignment on sustainability strategy – six suppliers
referenced the importance of partnering with ‘companies that carry the same values
and focus’. Linked was a theme of joining forces to make the ‘industry sustainable’.
Two suppliers specifically praised B Corp’s thorough process. Four suppliers
challenged this, neither agreeing nor disagreeing that working with a B Corp distributor
was more desirable, and two of them mentioned the challenge of different
sustainability schemes being prioritised by different customers. Another argued they
have invested more in sustainable practices than some accredited companies.
However, these suppliers were service providers,58 which may explain their neutral
responses, given they were not as invested in NSW’s B Corp process, or as likely to
benefit from it, as they do not have exclusive relationships with NSW in the UK, unlike
most wine suppliers.
5.1.3 Employees
Twenty-one of 25 NSW employees thought it more desirable to work for a B Corp
accredited company (Fig.5) – three were neutral and one strongly disagreed, although
this outlier likely results from incorrect survey completion as the respondent stated ‘the
58
Haulier, warehousing, contract packer
24
environmental aspect is a key driver for me’ despite strongly disagreeing working for
a company with sustainable practices was important to them. Twenty-three employees
agreed/strongly agreed they understand B Corp – those with a higher understanding
of B Corp were also more likely to view it as more desirable, and were slightly more
likely to be involved in the process, further evidence of the relationship between
understanding and valuing B Corp.
Employees
60
50
40
30
20
10
0
disagree
Working for a B Corp accredited wine distributor is more desirable than one without sustainable
accreditation
Fig.5
The data highlights the potential, also referenced by four interviewees, for wine
distributors to leverage their B Corp credentials when it comes to recruitment. This
corroborates Richardson & O’Higgins’59 findings that B Corp’s longer-term impact on
employee attraction and retention is very positive. One interviewee asserted ‘most
people want to work for a company that cares about sustainability’, which the data
supports, but may equally be the result of NSW’s efforts to bring sustainability to the
fore, which has in turn contributed to the increased desirability of B Corp among
employees.
59
(2019)
25
Thematic analysis of employee responses to why working for a B Corp accredited wine
distributor is/is not more desirable identified seven themes (Table.6):
Employee themes on desirability of working with B Corp distributors n

Guarantee of, & commitment to upholding, standards of sustainable business 8
Framework to continually improve 6
External communication of values & setting industry standard 3
Business models should embrace broader responsibilities towards stakeholders 11
(workers, community, environment)
Personal priority to work for a company promoting sustainability 6
Other career motivations i.e. salary 2
Sustainability beyond B Corp or accreditation 5
Table.6
The dominant rationale for finding a B Corp employer more desirable was the view
that businesses are morally obliged to prioritise stakeholders in decision-making
beyond ‘just commercial considerations’, referenced by 11 employees. Responses
talked about looking after the planet for future generations and ensuring a net positive
impact on society. A similar theme was the personal importance to six employees of
working for a company that ‘cares’ about ‘employee wellbeing’ and is aligned with their
values, with one respondent stating it ‘motivates me to be a better employee’. B Corp
requires certified businesses to provide opportunities for employees to feel valued and
empowered, which may explain why employees consider it overwhelmingly positive.
Four employees made specific reference to ‘continuous improvement’, acknowledging
the ‘framework’ B Corp provides ‘inspires progress’ in certified companies, which is
appealing in an employer – one summarised: ‘B Corp, with its clear mission, rigorous
standards and dynamic community, is the most effective and attractive option’. Linked
to this was three employees valuing the external signalling ‘well respected’ B Corp
26
provides – it ‘sets a standard for the rest of the industry’. Two respondents said its
‘stamp’ facilitates communicating to partners in trade ‘what we stand for and what is
important to us’, illustrating a benefit of B Corp for companies to establish a competitive
advantage in sales and marketing. Its holistic, five-pillar approach, using points to
encourage improvement, is in contrast with other, typically binary, sustainability
accreditations, which concentrate only on environmental or social considerations.
Meanwhile non-certified companies may lack effective means to substantiate their
sustainable proficiency.
Indeed, eight employees highlighted the desirability of B Corp as ‘proof of sustainable
credentials’, a ‘guarantee’ that the company ‘practices what it preaches’ and is
‘committed’ to sustainability, in the face of potential greenwashing. Two employees
thought ‘some form of sustainability accreditation is essential in today’s world’,
stressing ‘without an accreditation you have no measure…you just have stuff you say
you do’. On the other hand, four employees considered businesses can be ‘just as
sustainable, if not more so’ without the B Corp ‘label’. This demonstrates what is
valued may not be the accreditation per se, although companies are likely to find it
difficult to leverage their sustainable credentials strategically without formal
certification.
A theme where a B Corp employer might not be more desirable, was where individual
career priorities are orientated elsewhere, namely salary. Two respondents suggested
it was ‘a bonus’, all other things being equal - ‘If I had job offers at the same level, pay,
benefits, I would choose the B Corp’, reflecting how sustainability credentials are one
27
of numerous factors when choosing employment, and remuneration remains hugely
important.
Nevertheless, the latest customer services recruits joined NSW because of the B Corp
angle – one declared it ‘one of the reasons why I picked NSW over other companies
because I had other job offers at the time’ – which adds strength to another
interviewee’s view that B Corp provides ‘one of the best ways to attract and retain’
employees. Opportunities include promoting B Corp in recruitment literature and
advertising roles on the B Work job site for sustainability-focused organisations.
The vast majority of employees strongly disagreed with the assertion that NSW puts
too much emphasis on sustainability (Fig.6), suggesting it is considered a legitimate
priority area. One outlier agreed, saying ‘sustainability is not really about accreditation’,
indicative of ideological divergence, previously discussed.
NSW puts too much emphasis on sustainability

14
12
Number of employees
10
0
disagree
Fig.6
28
practices and how can this be best managed?
Key themes from interview data show B Corp’s impact on business practices was
focused in two main areas – the BIA framework and internal process/resource
management (in terms of personnel, training and workload). These will be evaluated
with regard to what changes were required, who was responsible, and how they can
best be managed in hindsight. Lastly, to fully address the RQ, it is necessary to identify
and discuss obstacles encountered.
To assess the impact on business practices, it was useful to establish NSW’s position
prior to pursuing B Corp. Four interviewees indicated NSW was ‘conscientious’ about
sustainability, ‘always choosing suppliers that themselves had sustainability practices’,
but a couple admitted ‘actually as a business we weren’t very sustainable’, and
‘everything was about what can we do for the cheapest cost’, as a young company.
There was some discrepancy between interviewees as to the state of relevant
business practices – ‘there weren’t any official practices’; ‘lots of things were already
in place’; ‘we didn’t do any major system or process change…it was just collecting
data’; ‘we put in place a lot of policy changes’ – perhaps explained by those closest to
the process viewing what were ultimately quite profound changes as less impactful.
However, consensus was that ‘nothing was formalised’, pointing to the large-scale
documenting of practices that ensued.
29
5.2.1 BIA framework
NSW interviewees spoke expansively on numerous, diverse projects, big and small,
implemented as part of the B Corp accreditation process ‘from the beginning of 2021’.
The FD and SM produced an action plan to improve and score BIA points, categorising
‘quick wins’, ‘really important’, and ‘not appropriate for us’. The whole process took
‘probably a year and a half’, which was ‘a bit quicker’ than predicted, supporting
research findings that B Corp helps overcome incremental sustainability changes. 60
Impact on business practices in terms of output can be summarised in Table.7:
Business practices implemented by NSW during B Corp process

B Corp Pillar New Practices & Policies BIA Score
Governance Signed B Corp ‘Statement of Interdependence’ 18/20
formalising stakeholder governance; updated
mission statements; Board review of sustainability
targets; sustainability included in performance
review; employee sustainability training; ethical
marketing policy
Workers Employee handbook updates (new ergonomics 29.8/40
policy, menopause policy, parental bereavement
policy, internship policy); signed up to Living Wage
Initiative (though already complied); updating
performance targets; employee satisfaction survey
& benchmarking
Customers Customer feedback survey; stakeholder 4.3/5
engagement plan; customer newsletters; supplier
quality assurance review
Environment EMS implemented; Scope 1 and 2 carbon 17.7/40
emissions calculated; electric car scheme; product
packaging review; supplier and service provider
sustainability screening; office waste reduction plan;
office and home office environmental policy;
procurement policy
Community Community and charity policy (20 hours scheme; 18.4/40
matching sponsorship; fundraising events); signing
up to Drinkaware; screening significant suppliers for
community practices, local purchasing; tracking
worker diversity
Table.7
60
Adams et al (2016)
30
Degree of impact on business practices varied by pillar – Governance (‘more tweaking
things’) and Workers (‘we were really good on already’; ’a lot of the minimum standards
are things you have to do legally anyway’) required minimal changes. Whereas
Community (‘we were really weak’) and Environment (‘it’s a lot harder if you’re starting
from scratch to do things quickly…because you need data and then you need to make
improvements…then track it to get points’) required greater transformation. This
suggests time-intensive data-gathering is best prioritised at the start of the process, or
even beforehand, for ease of management and speed.
This is consistent with the findings of Liute & De Giacomo61 that UK B Corps perform
more weakly in Environment than social pillars, due to technical, R&D and financial
requirements. This can lead to it being overlooked, given it is presently possible to
achieve certification by doing the ‘bare minimum’ if companies excel in other pillars.
However, there was no evidence of NSW neglecting some dimensions of
sustainability. As one employee stated, ‘the emphasis behind B Corp is you want to
improve in all the areas’, inferring wholehearted commitment is necessary, particularly
given BIA V.7 will stipulate minimum scores across 10 areas.
NSW’s final BIA score increased ‘massively’ from initial calculation as many aspects
were ‘never worked out…or tracked before’, suggesting the process had a huge
impact on business practices. This is inconsistent with Stubbs’62 finding that most B
Corp SMEs63 met, or were close to, the assessment criteria before certification.
However, the attitudes of interviewees towards scoring maximum points – ‘our concern
61
(2021)
62
(2017)
63
Small and medium-sized enterprises
31
was always, have we done enough’ – and eventual score of 88.5,64 suggest NSW was
particularly diligent. Whilst companies ‘don’t need to be perfect to submit’, whatever
their starting point, they should be prepared for notable impact on business practices.
5.2.2 Internal process/resource management
The main impact on business practices in terms of personnel was the creation of a
new Sustainability Manager role, specifically to drive and coordinate the B Corp
accreditation process from the outset, alongside the FD. Several interviewees spoke
about the importance of having a ‘passionate project leader’, indicating the process is
best managed by having someone directly responsible for monitoring progress across
all pillars, spanning all areas of the business. But this was the only ‘specific role for B
Corp’, suggesting drastic internal restructuring is otherwise not likely required of wine
distributors.
Of the interviewees, constituting the ‘B Corp Committee’, some had volunteered to
work on projects, whilst others were assigned work based on job role synergy, neither
of which were incentivised, suggesting a high level of organic employee engagement
with the certification process - ‘you need to have people that really want to do it’. One
interviewee pointed out potential drawbacks of seeking volunteers – ‘not necessarily
the right or best people to be leading on that particular thing just because they said
they’d be interested…but actually lacked the skill set’. However, the SM highlighted
the benefits of having ‘a variety of departments involved’ for diversity of views and to
secure buy-in from all areas of the business, also noting that ‘you need senior
64
Vs 80 required for certification
32
management involved to really push it forward’. This indicates the ideal management
of the B Corp process for UK wine distributors is a team led by a coordinator, backed
by senior management, with representation from each business division, ideally from
employees with relevant skills/experience.
As a small company of 27 employees, it was relatively straightforward for NSW to
manage the changes to business practices, especially with the MD as majority
shareholder. On the other hand, the FD alluded to how larger organisations may have
dedicated teams, such as HR, to work on the policies required, indicating company
ethos and ownership is likely to be more relevant than size to the effective
management of the B Corp process.
Training was another impact on business practices. The MD, SM and FD undertook
three initial sessions with B Lab, which served to refocus the business mentality ‘from
just profit to people and planet’. The FD undertook training65 on how to create an
EMS,66 necessary for B Corp points. The SM completed an online Business
Sustainability Management course,67 which increased understanding of sustainability
issues more broadly. Overall, training requirements were minimal but a key aspect of
managing the adjustments required to internal practices.
A final key impact was on workload, which three interviewees emphasised was
substantial (‘it’s not a tick box exercise’), showing the main investment was in
employees’ time, rather than financial. However, all interviewees found time to
65
By Green Element
66
‘a set of documents which define our impact on the environment’
67
Lasting 8 weeks, via the Cambridge Institute of Sustainability Leadership
33
complete B Corp-related tasks alongside their normal job role, suggesting time
management is not a particular issue. The MD summarised ‘I don’t think it’s meant
we’ve deviated from the day-to-day business of selling wine either’, indicating the
impact of pursuing B Corp is not disruptive to existing business practices.
5.2.3 Obstacles
When managing the impact of B Corp on business practices, interviewees reported a
couple of obstacles. Diez-Busto et al.’s68 review of studies on other certifications
identified 11 potential ‘barriers’ to accreditation,69 which they propose as relevant to B
Corp, against which NSW’s experience can be reviewed (Table.8):
Potential Barriers to Accreditation n

Increased operating costs 0
High economic investment 0
Resistance to change 3
Lack of training 0
Lack of time to plan actions 0
Faulty internal communications 4
Lack of top management commitment 0
Lack of suitable measuring system 0
Short-term view (certification not seen as strategic objective) 0
Lack of incentive for staff involvement 0
Flawed implementation strategy 0
Table.8
n = number of references by NSW interviewees / 7
Results indicate NSW managed the impact well, though other businesses should be
aware there is scope for more potential obstacles. An additional obstacle was
identified around BIA terminology, suggesting the list does not account for all potential
68
(2022)
69
Based on factors associated with adjacent accreditation ISO 9001 (Candido and Ferreira (2021a and b)
34
barriers since it is not B Corp-specific. These barriers will be discussed in turn with
recommendations of how they can be managed.
5.2.3.1 Resistance to change
As the MD asserted, ‘the hardest thing to instil in a business is change’, suggesting
this obstacle will be largely unavoidable, but something wine distributors more set in
established ways of working than NSW may find challenging to overcome.
While resistance was limited, the SM struggled with ‘changing people’s minds and
perceptions about priorities’, although most of the team were behind it, some would
question whether it ‘was going to affect profits’ and was ‘the right choice for us as a
business, especially in the financial situation or the market we were in’. This suggests
the impact of the B Corp process is best managed where trusted and committed
leadership engenders top-down cultural shift.
The MD reported ‘some of the key suppliers were a bit of an obstacle to begin with’,
supporting another interviewee’s assertion that you need be ‘tenacious’ to get the
information required, and the SM’s statement that it took ‘six to eight months to get all
of the suppliers to answer the questionnaire…then it’s still ongoing with reviewing that
with every supplier’ – reinforcing that B Corp is very much a journey not a destination,
and requires a shift in perception of how much wine distributors ask of supplier
partners, so that the process is not hindered. One interviewee pointed out ‘it’s easy for
us to make the right decision in the UK’ what is more complex is ‘getting that
embedded across all our supply base’. This shows the importance of accentuating the
35
benefits of change to sceptical stakeholders, linked to which is the importance of
effective communication to ‘get them on board a bit quicker’, and maintain
engagement with a view to continual improvement for re-certification.
5.2.3.2 Faulty internal communications
Another obstacle emerged from four interviews around communication, both within the
NSW team and its supply base. The FD acknowledged ‘we could have done a better
job internally of communicating more about what we were doing and why we were
doing it as we were doing it’. This is echoed by two interviewees who felt
‘overwhelmed’ when ‘arriving at a project perhaps not equipped with the right
knowledge’, needing ‘to contextualise it…rather than it being just because we’re going
for certification’. That said, several interviewees mentioned seeking help from the SM
and FD, who were willing to ‘share their knowledge and explain things’, corroborating
that ‘there’s a very flat hierarchy and everyone’s really approachable’, an ethos which
clearly facilitated the process management. More hierarchical businesses where
process leaders are less accessible may find this more difficult.
As for the supply base, the MD recognised ‘we could have brought all the suppliers in
together and briefed them all to say why we were doing it, what’s the purpose of it’,
suggesting communication to other stakeholders may be overlooked when focusing
on getting internal operations in order, but should be prioritised to expediate the
process. This could best be managed with a communication schedule to inform and
engage the different stakeholder groups in the business early on.
36
5.2.3.3 Terminology & external expertise
The SM and FD emphasised the main obstacle of the process was really
understanding the terminology of what the BIA questions were asking, and how best
to go about answering and evidencing them in terms of business practices. Another
interviewee would have found a ‘glossary’ useful. This is inconsistent with Shields &
Shelleman’s70 assertion that the ‘assessment process and questions are relatively
simple and straightforward’, presenting ‘key sustainability issues in a format oriented
towards smaller companies’. This obstacle was overcome through seeking specific
expertise and guidance from B Leaders71 at the start of the process, ‘to really break it
down’ and to check progress, as referenced by three interviewees. This suggests the
need for some level of investment in external resource from the outset to save time,
ensure comprehension of the BIA and keep on track.
This could be reduced by seeking mentorship from or collaborating with companies
who have already achieved B Corp. Five interviewees mentioned, as the first UK wine
distributor to start the process, they wish they had had a similar business or
‘benchmark’ to ‘sound ideas off’. Two interviewees advised against focusing narrowly
on the wine industry, instead seeking inspiration from ‘B Corp leaders in other
categories.’ The implication being that wine distributors should not attempt to complete
the B Corp process alone. Obstacles aside, interviewees explicitly recommended wine
distributors considering B Corp accreditation to do it.
70
(2017)
71
Fit for Purpose Consultancy
37
5.3 RQ3: To what extent is B Corp an effective tool for anchoring sustainability
for wine distributors in terms of business strategy, mission statements and
performance assessment, compared to pre-accreditation?
The approach to this RQ was influenced by Carvalho et al’s72 pre- and post- evaluation
of B Corp as an instrument for anchoring sustainability.73 Whilst the SM attests ‘it has
changed us fundamentally as a business’, and survey responses show 76%
employees agree B Corp has effectively anchored sustainability, six responses of
neutrality or disagreement, including two ‘don’t know’, indicate there is more to be
done (Fig.7).
B Corp has effectively anchored sustainability at NSW compared to

pre-accreditation
14
12
Number of employees
10
0
Strongly Disagree Neither agree Agree Strongly Agree Don’t know
Disagree nor disagree
Fig.7
72
(2021)
73
although the Swedish microbrewery in the case study did not actually submit for B Corp accreditation
38
5.3.1 Business strategy
One senior management interviewee concluded B Corp has ‘both done nothing and
done everything in terms of strategy’. On the one hand, ‘doing business in a
sustainable way was always the strategy’, and the FD highlighted how ‘business
strategy was there before B Corp was there’, which suggests B Corp’s impact on
anchoring sustainability in business strategy was negligible.
Yet B Corp helped ‘put in place a load of processes and structures around it’,
demonstrating B Corp is an effective tool to bolster sustainability strategy. Indeed, the
FD regarded B Corp as ‘an enabler rather than an impactor of strategy’. In this way it
serves as a practical framework and incentive for wine distributors to action, and thus
anchor, strategic sustainability aspirations.
Multiple interview references underlined how, compared to pre–B Corp accreditation,
‘everybody in the business is thinking sustainably’ as ‘standard’, meaning it is now
‘considered in every decision at every level of the business’. This is substantiated by
the MD’s assertion that ‘sustainable considerations are at the forefront of everything’,
suggesting B Corp has very effectively anchored sustainability strategically. Two
interviewees referenced the MD’s direct contribution to the anchoring of sustainability,
suggesting impetus flowing from senior management plays a key supporting role.
B Corp has ‘definitely changed the way we work’ – the range of examples cited by
interviewees of its permeating decision-making included travel, printing, POS74
materials, packaging and supplier selection. An element of challenging the status quo,
74
Point of sale
39
‘questioning those businesses we’ve always historically worked with…whether things
need to be done first and foremost, and looking at wastage’, signifies B Corp has
anchored an ideological and practical shift.
Further support of cultural embedding is the lively company ‘Sustainability Matters’
WhatsApp group. Established in November 2022 to share sustainable
recommendations and promote B Corp businesses, it was mentioned by three
interviewees – ‘one of the key indicators is that people are talking about it’ even when
it comes to ‘personal sustainability decisions’.
5.3.2 Mission statements
Mission statements – formal declarations of an organisation’s purpose, objectives and
values75 – are an important ‘window’ into ‘strategic intent and culture’.76 Literature
identifies ‘socially and environmentally embedded mission’77 as an inherent part of the
B Corp business model.
Some element of sustainability was already incorporated implicitly in NSW’s mission
prior to B Corp. Four interviewees referred to the existing ethos of wanting to do ‘Better
Business’. Yet several interviewees said the mission was never properly defined in a
‘clear and coherent’ manner, hence ‘as part of the B Corp process, we formalised it’.
75
Bartkus et al (2006)
76
ibid.
77
Stubbs (2017); Carvalho et al (2021)
40
Indeed all interviewees referred to change to mission statements related to B Corp,
involving re-writing or tweaking wording, to make sure they addressed ‘end to end
sustainability’. Further support comes from the SM evidencing how incorporating the
B Corp pillars made NSW’s mission ‘more specific’ and provided ‘focus’ in terms of
‘that’s what we should be working towards’. All this suggests B Corp has been a highly
effective tool for anchoring sustainability by promoting the formalisation and
clarification of NSW’s mission statements.78
They corroborate Mion et al’s79 findings that B Corps’ mission statements were mainly
concerned with social, rather than economic, impact, and formulated based on social
and environmental content. According to that study, ‘mission statements with rich
content are associated with better social impact performance’, constituting ‘a strategic
tool for legitimacy’.80 Although premature to measure this for NSW, improvement can
most sensibly be gauged during B Corp audit (2025) re-submission preparations.
5.3.3 Performance assessment
Interviews provided evidence of some incorporation of sustainability into annual
performance review compared to pre-accreditation, when there was none, whilst
identifying it as an area which has been impacted ‘to a lesser extent’.
Five interviewees now have personal performance targets which are B Corp or
sustainability-related, for example MM has one around leveraging certification to
78
To champion better business in wine distribution by providing excellent customer service, investing in our
workplace wellbeing, reducing our impact on the environment and nurturing strong partner relationships.
To discover and distribute great value and quality wines that UK consumers will love in a way that upholds the
commitments we’ve made to our partners, employees and our planet.
79
(2023b)
80
ibid.
41
create new business opportunities. This corroborates Stubbs’81 assertion that B Corp
can help integrate social and economic opportunities in marketing strategy. The SM’s
targets are also predominantly sustainability-focused, and the CS interviewee has a
‘vague’ KPI to support ‘B Corp endeavours’. Whilst effectiveness cannot be assessed
until the next annual review, it appears B Corp can be a useful tool for distributors to
anchor sustainability in personal performance review, provided KPIs are well-
articulated.
‘Only a few individuals actually have a KPI that is around sustainability’ even if it is
referenced on the performance review form - ‘we ask everybody to comment on what
they’ve done that’s helped drive the sustainability agenda’, a change implemented in
2021. However, most interviewees expressed this has been insufficiently effective - ‘I
don’t think it’s had the response internally that we wanted’ – and two thought
sustainability could be more ingrained in personal assessments, which are presently
ambiguous and informal. While there is evidence of intent to anchor sustainability
within annual performance assessment attributable to B Corp, there is still some way
to go to formally embed it. Besides the new SM role, no employees’ job descriptions
reference sustainability, hence associated updates to job descriptions are probably
required given performance targets are typically directly related to job roles.
Team level performance assessment is also in flux – the FD confirmed ‘we are going
through a process of getting everybody to have some kind of sustainability target’,
although only the sales teams have as yet been targeted on either joining the electric
car scheme or reduction of mileage. Overall, repetition between interviewees on the
81
(2019)
42
need for further work adapting performance review to fit ‘the way NSW works’, suggest
this multi-faceted area is more nuanced and challenging to anchor than broader
strategy and mission. This points to the limits of what B Corp alone can achieve, and
may be explained by practical difficulties around measuring the anchoring of
sustainability when assessing performance. The sustainability thread running through
the business is not always clear-cut, whereas performance assessment must be
trackable.
Two interviewees pointed out ‘we do need to be financially sustainable’ in order to
achieve social ends,82 hence the importance of company performance criterion ‘did
we hit margin, did we hit our budgets’? However, B Corp has anchored sustainability
in performance assessment compared to pre-accreditation to the extent that NSW’s
2025 Impact Report83 targets, publicly available online, are ‘as important’, according
to the SM. This shows whilst businesses need to be profitable, B Corp harmonises
dual-missions, making sustainability performance equally vital.
5.3.4 B Corp as a ‘journey’
Another theme emerged around how B Corp has anchored sustainability to an extent,
but there is much more to do. Assertions like ‘getting the accreditation is just the first
step’, and B Corp has ‘turned us into a business that is on a sustainability journey’,
support literature’s view of the BIA as a learning tool.84
82
Stubbs (2017)
83
‘a really useful document to demonstrate both internally and externally what we’re doing as a business, how
far we’ve come and how committed we are to sustainability’
84
Sharma et al (2018); Shields & Shelleman (2017)
43
The SM cited Environment and diversity and inclusion as areas of weakness requiring
strengthening, also acknowledging ‘there’s certain things we’ve started that we haven’t
got right yet’ – two interviewees identified engagement with community hours and
charity work as initiatives that have ‘lost momentum’. This suggests B Corp’s
effectiveness in anchoring sustainability on an ongoing basis is limited, requiring
continual support to keep such practices ‘top of agenda internally’, which may come
at the expense of other company initiatives.
Albeit not mandatory for B Corp, Scope 3 emissions calculation and freight
improvements were also signposted for attention as NSW’s ‘biggest impact’
environmentally. While planning a full supply chain analysis, the MD and FD
recognised ‘there’s very little at the moment that the market allows us to do to reduce
the impact’, which is likely to be a hurdle for all wine importers, but not a barrier to B
Corp’s continuous improvement requirement.
All interviewees expressed the long-term nature of NSW’s commitment to
sustainability beyond getting B Corp. On top of achieving the 2025 targets, 85 there is
‘a list of things we want to do’, as they continually look to identify the ‘next next step’.
Another interviewee’s aspiration to ‘reduce everything down…not just carbon…so that
our impact is as minimal as possible’, reflects evolving understanding of what
‘sustainable’ looks like, and indicates NSW management’s ambitions go much further
than the next B Corp audit.
85
EMS ISO 14001 certified, all sales team on Electric Car Scheme, to be using 100% renewable energy, all
significant suppliers to have environmental or social certification, 80% of glass bottles and cartons to have
+50% recycled content
44
Interviewees indicated it will also be a journey to anchor wider recognition of the
significance and value of B Corp - ‘I think the sustainability improvements we’ve made
because of B Corp will become business critical’, but the industry is ‘not there yet’.
Smaller customers ‘have welcomed it a lot more’ – the MD predicts ‘the supermarket
side of things will come. It’s just early days’. This shows there is merit in wine
distributors seeking accreditation even at this stage as B Corp has the potential to
become more embedded in the industry, but this will require customers, particularly
those with larger buying power, to be more engaged.
5.3.5 B Corp community
The community side of attaining B Corp emerged as another theme across
interviewees, in keeping with Diez-Busto et al’s86 conclusions on motivations for
accreditation,87 and Honeyman & Jana’s88 conceptualisation of B Corp as a
‘movement’. As two interviewees summarised, ‘It isn’t about getting a certification…it’s
about joining a community of businesses that want to do better’; ‘it’s about sharing that
knowledge and working together’, ‘towards a common goal’.
Mion et al89 underlined how B Corps play a ‘fundamental advocacy role’ in encouraging
partners to become certified, extending the B Corp network along the supply chain.
Evidence of this came from four interviewees who talked about the SM advising
several customers and suppliers considering accreditation. This has had the added
outcome of ‘strengthening the position of North South’ within the UK wine trade –
86
(2022)
87
‘Becoming part of community B and Access to a new network’
88
(2019)
89
(2023b)
45
interviewees referenced involvement in discussion forums such as SWR, finding B
Corp ‘definitely sets us apart from competitors, but we almost don’t want that to be the
case. We want everybody to be part of this movement’. This is powerful evidence of B
Corp’s anchoring sustainability at NSW to the extent that the potential commercial
benefits of being certified are secondary to striving to anchor sustainability by
promulgating B Corp across the industry.
46
6. Conclusions and Recommendations
This paper has examined stakeholder attitudes towards B Corp wine distributors, the
internal impact of the accreditation process, and B Corp’s ability to anchor
sustainability, in order to generate insights for wine companies and other businesses
in similar industries in a burgeoning yet under-researched field.
6.1 RQ1: To what extent, if any, might working with/for a B Corp accredited wine
50% customers, 93% suppliers and 84% employees agreed working with/for a B Corp
distributor was more desirable than one without accreditation. For customers, B Corp
appears most desirable among independent/specialist and online merchants, and
least desirable for cost-centric discounters, C&C and convenience, highlighting
implications for channel strategy.
Suppliers’ high score is likely due to their involvement in NSW’s B Corp process,
demonstrating the importance of effective supplier engagement in sustainability
initiatives. Higher customer ratings on the importance of adopting sustainability
practices over B Corp’s desirability indicates it is not necessarily B Corp, but some
demonstration of sustainable action which is desirable. Although not the only option,
B Corp does provide an effective way for companies to account for and prove
sustainability.
47
Reasons for higher desirability of B Corp among stakeholders centred around shared
sustainability values and targets, and wine businesses’ responsibility to people and
planet, but also the rigour of B Corp and ongoing commitment required, setting the
industry standard.
Other priorities ranked above sustainability, in some instances, when deciding who to
work with/for – salary for employees; wine costs for customers – indicating sustainable
accreditation is more of a bonus, than a driving factor, until market forces prioritise it
more. The principal rationale for customers disagreeing B Corp distributors were more
desirable was sourcing limitations, given few distributors have B Corp, pointing to the
growth potential of the certification in its relative infancy. As Paelman et al90 concluded,
increasing numbers of B Corps within an industry amplifies their promotion and
distinction, hence associated desirability, versus competitors.
For all groups, those with higher understanding of B Corp were also more likely to view
it as more desirable, suggesting knowledge of the accreditation is key to appreciating
its merit. Twenty-four percent of customers lacked awareness of B Corp and 43%
neither agreed nor disagreed it was more desirable. This underlines an opportunity for
customer education, on the value of B Corp distributors, and the differences between
sustainability schemes, which may serve to increase perceived desirability.
Though data showed employees were predominantly knowledgeable, passionate B
Corp advocates, it is not clear whether they were originally sustainably-minded, or
influenced by having such a sustainability-oriented employer. Further enquiry is
90
(2020)
48
recommended into the utilisation of sustainability credentials to inform recruitment and
retention policy.
The majority of respondents stated B Corp had positively changed their perception of
NSW. This indicates B Corp’s profile-boosting potential for wine distributors, and
recognises the growing importance of sustainability accountability in the industry.
Sixty-seven percent of customers were neither likely nor unlikely to increase business
due to B Corp. However, the customers somewhat likely to increase business all
reported understanding B Corp, corroborating awareness as the first step to unlocking
associated commercial benefit.
practices and how can this be best managed?
Interviews established the impact of the B Corp accreditation process on NSW’s
business practices was significant and multi-faceted, given nothing was formalised
before.
The principal way business practices were impacted was the BIA framework, which
signposted numerous practices to be implemented to score points. Business practices
relating to Workers and Governance were less impacted as NSW already had a
number of policies in place, whereas Environment and Community required
substantial work from scratch and are best prioritised at the start. This suggests B
Corp is likely to be a more onerous process for wine distributors without prior
49
investment in sustainability initiatives since NSW prioritised this before seeking
accreditation.
A second major impact on business practices was internal process/resource
management, to implement the aforementioned changes, as employees’ time was the
main investment. Research showed this is best managed via the appointment of a
project leader to drive progress, a committee with representation from senior
management and all teams to complete projects, and some level of training for key
personnel, particularly on Environment. Company ethos and ownership are likely to
be more relevant than size in successful process management, but B Corp need not
disrupt usual business.
Three barriers to accreditation were identified – resistance to change, internal
communication, and terminology – though all were straightforwardly overcome via
investment in external resource and time, and tenacity. The principal recommendation
for managing impacts internally is effective communication within the team and along
the supply chain from the beginning, as to rationale and benefits of seeking
accreditation, in order to engage stakeholders and facilitate cultural shift. Research
also signposted the benefit of external guidance for comprehension of terminology,
whether B Leaders’ expertise or seeking advice from other B Corps, as a
recommendation for other businesses embarking on the process.
This study serves as a foundation for future research into the B Corp process given it
focused on the experience of the sole accredited UK wine distributor. Further enquiry
50
could involve assessing the effectiveness of business practices implemented, their
ongoing management and further investment required for B Corp recertification.
6.3 RQ3: To what extent is B Corp an effective tool for anchoring sustainability
for wine distributors in terms of business strategy, mission statements and
performance assessment, compared to pre-accreditation?
Seventy-six percent of employees agreed B Corp had effectively anchored
sustainability, compared to pre-accreditation, when NSW was ‘always trying to be
sustainable but…nobody really understood sustainability’. In terms of business
strategy, B Corp proved a highly effective tool for anchoring sustainability, providing a
framework to flesh out NSW’s existing sustainable ethos, evident pre-accreditation.
Strong evidence of prioritisation of sustainable considerations in decision-making
throughout the business, highlighted cultural, practical anchoring on a professional,
and even personal level, attributable to B Corp. Impetus from the MD also played a
role.
B Corp notably anchored sustainability in mission statements, enhancing specific
focus on social and environmental content and effectively formalising accountability to
stakeholders, which was previously only implicit. The anchoring effect was less
marked for performance assessment, beyond five employees with new B
Corp/sustainability-related targets. Formally embedding sustainability in performance
assessment, for individuals and teams, is a work in progress, due to difficulty
measuring this nuanced area. Additionally, at company level, financial and
sustainability performance are symbiotic and now considered equally important.
51
Whilst B Corp, a ‘tool for change’,91 has successfully anchored sustainability, it is also
a journey beyond accreditation, inspiring long-term commitment from employees, and
necessitating continual refinement of the sustainability agenda, targeting areas of
weakness, particularly around Environment. There is also a need to anchor wider
recognition of B Corp in the UK wine industry, which may be achieved via collaboration
with the B Corp community to promulgate accreditation.
Data was collected three to four months post-accreditation, presenting a snapshot in
time. It is recommended findings are reviewed via longitudinal research to examine
changing dynamics of sustainability anchoring, including after the next B Corp audit.
B Corp is recognised by various stakeholders for its rigour, and perceptions of NSW
among customers, suppliers and employees have improved since certification.
Although greater understanding of B Corp among gatekeepers would increase its
credibility within the industry. The key impacts on business practices revolved around
the BIA, alongside having a supportive leader and company ethos to drive the project
forward. Achieving B Corp effectively formalises the prioritisation of sustainability and
ensures its anchoring as a long-term strategic commitment. Based on the
overwhelmingly positive impact on NSW, UK wine distributors contemplating B Corp
accreditation should, as the majority of interviewees recommended, do it.
91
Stubbs (2017)
52
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8. Appendices
8.1 Appendix 1: IMW Research Paper Proposal
IMW Research Paper Proposal Submission Form

Student ID 26815 Date of submission 20/11/23
RPP Version No 8 Name of Advisor Lydia Harrison
Note: RPPs must be submitted via your Advisor to the IMW
Proposed Title
Sustainable accreditation for UK wine distributors – investigating the impact of B Corp certification on
wine distributors: a case study of North South Wines
Research Questions: Define the subject of your Research Paper and specify the specific research
questions you plan to pursue. (No more than 300 words)
This Paper will investigate the impacts and challenges of the B Corp accreditation process – ‘an
incipient field with great potential’ (Diez-Busto et al., 2021) – for UK wine distributors.
B Corp, developed by nonprofit B Lab in 2006, is a sustainability standard for environmental and
social performance, transparency and accountability, experiencing exponential growth worldwide
(Paelman et al., 2021) – as at 20/11/2023, 7.763 companies (>1,500 in UK) have met the B Impact
Assessment’s (BIA) 5 pillar (Workers, Community, Environment, Governance, Customers)
threshold for certification.
B Corp’s directory (21.10.23) lists 50, predominantly US, wine producers/brands globally, but just
8 companies down the value chain. Presently, the UK industry has 8 B Corps – producers: The
Uncommon, Ridgeview, Rathfinny, brand owners: Thomson & Scott, When in Rome, independent
merchants: Old Chapel Cellars, Ellis Wharton Wines, wholesaler/online retailer: ThinK Wine
Group, Island Drinks Ltd, and importer/distributor: North South Wines (NSW).
Developments such as supermarket Waitrose and online grocery retailer Ocado implementing
virtual aisles for B Corp-certified products on their websites, indicate the UK market increasingly
promoting sustainable considerations. Hence the need to identify and evaluate key implications
and learnings from businesses pioneering in this area, which are transferable to other UK wine
companies. NSW has therefore been selected for a case study as the first UK wine distributor to
achieve B Corp (April 2023).
The specific research questions (RQs) this Paper will address, from NSW case study data, are:
56
1) To what extent, if any, might working with/for a B Corp accredited wine distributor be more
desirable to customers, suppliers, and employees than a distributor without sustainability
certification?
2) What impact does the B Corp accreditation process have on business practices and how
can this be best managed?
3) To what extent is B Corp an effective tool for anchoring sustainability for wine distributors
in terms of business strategy, mission statements and performance assessment, compared
to pre-accreditation?
Background and Context: Explain what is currently known about the topic and address why this topic
requires/offers opportunities for further research. (No more than 300 words)
Sustainability, defined by the UN in 1987 as ‘meeting the needs of the present without
compromising the ability of future generations to meet their own needs’, is a major issue facing
the global wine trade, against a backdrop of climate crisis, and market shift to the triple-bottom
line (Elkington, 1997), balancing people, planet and profit.
Various certification schemes for wine production have existed for decades as markers of
sustainable environmental practice, such as Sustainable Winegrowing New Zealand (established
1995). Yet engagement from companies along the supply chain in investigating and improving
their own impact, has gained traction only in the last few years – UK initiatives Sustainable Wine
Roundtable (launched September 2021) and Harpers Sustainability Charter (launched February
2022) highlight this growth area.
Social sustainability has received little focus, with environmental considerations dominant in most
schemes, like ISO 14001 or 1% For The Planet – in contrast, B Corp adopts a comprehensive
approach to sustainability, additionally legally requiring companies to update their Articles of
Association to include mission-aligned legal language on stakeholder governance.
Whilst motivations for, and economic and social effects occurring after, certification have been
addressed in existing research (Paelman et al., 2021), these studies also conclude more research
is needed in such an emerging field. Diez-Busto et al. (2021) proposes the development of case
studies as a useful line of future enquiry, to analyse the implementation and certification process
itself, identifying key obstacles and internal changes required. It is also unclear to what extent B
Corp anchors sustainability in terms of guiding business practices and performance assessment
(Carvalho et al., 2021) - this Paper intends to build on the body of knowledge on B Corp by
addressing and assessing these under-researched areas, especially given there are no studies
on companies within the UK wine industry.
57
Sources: List key background sources (previous research, articles, books, official documents etc) that will
help to form your literature review. Note these should be listed as full references. (No more than 200
words)
Academic journals - relevant studies were identified using key word searches on the JSTOR
academic catalogue platform as well as Google Scholar:
Paelman V, Van Cauwenberge P, Vander Bauwhede H (2021) ‘The Impact of B Corp

Certification on Growth’, Sustainability, Vol. 13, Issue. 13
Diez-Busto E, Sanchez-Ruiz L and Fernandez-Laviada A (2021) ‘The B Corp Movement: A

Systematic Literature Review’, Sustainability, Vol. 13, Issue. 5
Luite A and De Giacomo MR (2021) ‘The environmental performance of UK-based B Corp

companies: An analysis based on the triple bottom line approach’, Business Strategy and the
Environment, Vol. 31, Issue. 3, pp. 810-827
Carvalho B, Wiek A and Ness B (2021) ‘Can B Corp certification anchor sustainability in SMEs?’
Corporate Social Responsibility and Environmental Management, Vol. 29, Issue. 1, pp. 293-304
Kim S and Schifeling T (2016) ‘Varied Incumbent Behaviors and Mobilization for New
Organizational Forms: The Rise of Triple-Bottom Line Business amid Both Corporate Social
Responsibility and Irresponsibility’
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2794335
Villela M, Bulgacov S and Morgan G (2019) ‘B Corp Certification and Its Impact on Organizations
Over Time’, Journal of Business Ethics, 170, pp. 343-357
Books:
Honeyman R and Jana T (2019) The B Corp Handbook – How You Can Use Business as a
Force for Good, Edition 2, California: Berrett-Koehler Publishers Inc
Marquis C (2020) Better Business: How the B Corp Movement IS Remaking Capitalism, New
Haven: Yale University Press
Elkington J (1997) Cannibals with forks: The triple bottom line of 21st century
business, Oxford: Capstone
Websites / Articles:
https://northsouthwines.co.uk/wp-content/uploads/2022/11/NSW-Impact-Report-2022.pdf
https://www.bcorporation.net/en-us/certification
https://bcorporation.uk/b-corp-certification/how-to-certify-as-a-b-corp/legal-requirement/
https://hbr.org/2016/06/why-companies-are-becoming-b-corporations
58
https://bcorporation.uk/reinventing-business/by-b-lab-uk/our-economic-operating-system-needs-
upgrading/
https://www.jancisrobinson.com/articles/b-corps-explained
Podcasts:
https://sustainablewine.co.uk/swr-member-interview-insights-on-how-and-why-to-become-a-b-
corp/
Research Methodology: Detail how you will identify and gather the material or information necessary to
answer the research question(s) and discuss what techniques you will use to analyse this information.
(No more than 800 words)
A single case study is useful for providing in-depth insights into a novel phenomenon such as B
Corp certification (Yin, 2003), therefore this research will involve an empirical study on NSW as a
sample with a focus on extrapolating learnings and insight for the wider trade – this is in line with
what literature review shows to be the predominant type of study in this area.
Data will be gathered via an inductive approach combining quantitative (survey) and qualitative
(interview) methods.
Quantitative data to address RQ1 (To what extent, if any, might working with/for a B Corp
accredited wine distributor be more desirable to customers, suppliers, and employees than a
distributor without sustainability certification?) will be gathered via an online survey of key
stakeholders:
• Significant suppliers (representing >80% of company expenditure) x 14: 11 wine suppliers

including 3 shareholders, 1 freight forwarder (Kukla), 1 UK contract packer (Greencroft), 1
warehouse (LCB)
• Customers with sales >1,500 9L cases FY22/23 x 51, constituting 94% total sales, with
representation across customer types (i.e. cash and carry, convenience, multiple retailers,
discounters, independent wholesalers/specialist wine merchants, online) – targeting 46
responses (statistical significance at 95% confidence level with 5% margin of error), with a
minimum of 34 responses (10% margin of error)
• NSW Employees x 26 (minimum 20 responses)
Questions will cover, understanding of B Corp, how has it changed their perception of NSW, how
important working with a sustainable distributor is to them, whether one with B Corp accreditation
is more desirable, to what extent it aligns with the values of their own businesses, to what extent
are they likely to increase business with NSW as a result of accreditation. To mitigate against
positive bias, outlier or disconfirming responses will be explored, given there may be non-
responses within the sample sharing similar views.
Surveys will be administered via Microsoft Forms with a mixture of Likert scale and open-ended
questions. There will be 9 questions which can be completed anonymously in under 10 minutes
59
to encourage participation, with a reminder sent after 1 week. Data will be analysed using
descriptive statistics (e.g. clustered bar plots and percentages).
To address RQ2 (What impact does the B Corp accreditation process have on business practices
and how can this be best managed?), qualitative data will be obtained via 7 semi-structured
interviews with key NSW personnel engaged in the B Corp certification process – the MD,
Sustainability Manager, Director of Finance and Operations, Head of Independents, Business
Development Manager (North), Customer Marketing Manager and Customer Services .
Questioning will include:
- What systems and processes were implemented to achieve the accreditation? How
effective have they been?
- What obstacles were encountered during the certification process and how were they
overcome?
- What resource / training / restructuring / investment was required?
- How would you go about the process differently in hindsight?
Qualitative data collected will be grouped into themes for analysis and interpretation (thematic
coding). Techniques for identifying themes will include repetition between interviewees,
commonalities and differences as well as any material related to background theory. An online
platform such as Microsoft Teams will allow for automatic transcription.
Predominantly interview data, supplemented by survey responses from NSW employees (as per
RQs 1 and 2), will be used to answer RQ3 (To what extent is B Corp an effective tool for anchoring
sustainability for wine distributors in terms of business strategy, mission statements and
performance assessment, compared to pre-accreditation?).
Survey questions will measure how B Corp accreditation has changed employee attitudes towards
NSW and job roles.
NSW’s BIA score breakdown will also be analysed to discuss performance in the 5 pillars pre- and
post- evaluation.
Interview questions for the aforementioned key personnel in the accreditation process will draw
inspiration from Carvalho et al. (2021) and Liute and De Giacomo (2021):
- To what extent are sustainable considerations taken into account/prioritised in decision-

making versus pre-B Corp?
- To what extent has B Corp impacted business strategy, mission statements and
performance assessment?
- To what extent is B Corp ‘nice to have’ versus business critical?
- How effective do you consider the B Corp accreditation process to be in guiding a wine
business to becoming truly sustainable?
- How did NSW score socially versus environmentally in the BIA?
- How can NSW capitalise on the progress made in achieving B Corp accreditation,
- What are the next steps on NSW’s sustainability agenda?
60
Interview and survey designs will be piloted in advance to check for clarity, precision and lack of
ambiguity or bias.
Footnote: The author is currently employed as Technical Manager at NSW. To mitigate the risk of
researcher bias, initial findings may need to be discussed with the author’s RP advisor, should any
potential ethical issues arise e.g. if negative findings result.
Potential to Contribute to the Body of Knowledge on Wine: Explain how this Research Paper will add to
the current body of knowledge on this subject. (No more than 150 words)
There is little in-depth research into the practicalities of B Corp accreditation for companies and
their stakeholders, out of step with the recent increase in profile and numbers of B Corps globally,
and no research on wine companies within the UK market. This study will offer rich insights into
the challenges and opportunities of the B Corp certification process from the perspective of a UK
wine agency.
Whilst a case study does not allow for much generalization, the research will provide a sound base
to guide decision-making within the category, and generate hypotheses about the extent to which
becoming a B Corp is viable for other UK wine businesses, whilst informing and suggesting
avenues for further research into B Corp accreditation.
This Paper therefore presents an opportunity to advance the sustainability narrative down the
value chain, contributing to an under-researched field of high contemporary relevance to the global
wine industry.
Proposed Time Schedule/Programme: This section should layout the time schedule for the research,
analysis and write-up of the Research Paper and should indicate approximate dates with key
deliverables. Dates of submission to both Advisors and the IMW must be those specified by the IMW.
61
January – research and literature review write-up
February-March – refine RQs and methodology based on feedback from RP Advisor
April-June – submit RPP to RP Coordinators and eventually RP Chair following amends
July – set-up and conduct interviews, finalise, test and distribute survey (chaser email after 1
week)
August – qualitative and quantitative analysis
September & October – write-up inc. conclusions and recommendations
3rd November 2023 – submission of final draft to RP Advisor
November – edit final draft of paper
11th December 2023 – submission of final paper to IMW
62
8.2 Appendix 2: Framework for surveys
Customer Survey for Emily Brighton's MW Research Paper

Thank you for taking the time to complete this 5-minute survey of 9 short questions.
Your participation is really appreciated, and essential in helping me complete the final stage of
my Master of Wine qualification, a research paper on B Corp accreditation.
Your responses will be submitted anonymously, and all data collected kept confidential.
Please contact Emily should you be interested in the findings of the research.
1. Which of the following most accurately describes your business type.

Independent Wholesaler
Cash and Carry
Discount Retailer
Multiple Retailer / Supermarket
Convenience
Specialist Wine Retailer
Online (only) Retailer
2. I understand what B Corp is and what it stands for.

Strongly disagree
Disagree
Neither agree nor disagree
Agree
Strongly Agree
3. How important is sustainability to your company's values.

Extremely unimportant
Somewhat unimportant
Neutral
Somewhat important
Extremely important
4. It is important to your company to work with suppliers who adopt

sustainable practices.
63
Strongly disagree
Disagree
Agree
Strongly agree
5. Working with a B Corp accredited wine distributor is more desirable than

one without sustainable accreditation.
Strongly disagree
Disagree
Agree
Strongly agree
6. Please explain your response to Q5.

Enter your answer
7. To what extent has North South Wines (NSW) attaining B Corp accreditation
changed your perception of the company?
Very negatively
Somewhat negatively
Neutral
Somewhat positively
Very positively
8. How likely is your company to increase your business with NSW as a result
of them becoming B Corp certified?
Very unlikely
Somewhat unlikely
Neither likely nor unlikely
Somewhat likely
Very likely
9. How important is sustainable accreditation in influencing your customers'

purchasing decisions?
64
Neutral
Somewhat important
Extremely important
Don't know
Supplier Survey for Emily Brighton's MW Research Paper

Thank you for taking the time to complete this 5-minute survey of 9 short questions.
1. Which of the following best describes your supplier type.

Wine supplier
Service provider (freight forwarder, warehousing, contract bottling)

Strongly disagree
Disagree
Agree
Strongly agree
3. How important is sustainability to your company's values.

Neutral
Somewhat important
Extremely important
4. It is important to your company to work with distribution partners who

adopt sustainable practices.
Strongly disagree
Disagree
Agree
65
Strongly agree
5. Working with a B Corp accredited wine distributor is more desirable than

one without sustainable accreditation.
Strongly disagree
Disagree
Agree
Strongly agree

Enter your answer
7. To what extent has North South Wines (NSW) attaining B Corp accreditation
changed your perception of the company?
Very negatively
Somewhat negatively
Neutral
Somewhat positively
Very positively
8. How likely is your company to increase your business with NSW as a result
of them becoming B Corp certified?
Very unlikely
Somewhat unlikely
Neither likely nor unlikely
Somewhat likely
Very likely
9. The involvement required of our business to meet NSW sustainability

requirements for B Corp certification has been worthwhile.
Strongly disagree
Disagree
Agree
Strongly Agree
No involvement required
66
NSW Survey for Emily Brighton's MW Research Paper
Thank you in advance for completing this short survey of 9 questions which will take 5 minutes of
your time.

Strongly disagree
Disagree
Agree
Strongly agree
2. It is important to me to work for a company which adopts sustainable

practices.
Strongly disagree
Disagree
Agree
Strongly agree
3. Working for a B Corp accredited wine distributor is more desirable than one
without sustainable accreditation.
Strongly disagree
Disagree
Agree
Strongly agree

Enter your answer
5. To what extent has NSW attaining B Corp accreditation changed your

perception of the company?
67
Very negatively
Somewhat negatively
Neutral
Somewhat positively
Very positively
6. Has NSW pursuing and achieving B Corp accreditation impacted your job
role?
No
Yes
7. In what way(s)? Please give detail.

Enter your answer
8. NSW puts too much emphasis on sustainability.

Strongly disagree
Disagree
Agree
Strongly agree
9. B Corp has effectively anchored sustainability at NSW compared to pre-

accreditation.
Strongly Disagree
Disagree
Agree
Strongly agree
Don't know
68
8.3 Appendix 3: NSW interview framework
1. Describe your involvement in NSW’s B Corp process.

(what did you have to do / how long did it take)
What systems and processes were implemented?
2. What resource / training / investment was required?

What changes did you have to make to your job role as part of the process?
Did you have enough support / resource to complete your workstreams?
How were projects/tasks assigned to employees? Was this effective?
3. What obstacles were encountered during the certification process and how
were they overcome?
4. How would you go about the process differently in hindsight?
5. What recommendations would you have for other UK wine distributors

considering B Corp?
6. Compared to pre-accreditation:
- How has B Corp impacted business strategy?
- What impact has B Corp had on company mission statements?
- What impact has B Corp had on performance assessment? (At corporate / team
/ employee level)
7. To what extent are sustainable considerations now prioritised in decision-

making?
8. How can NSW capitalise on the progress made in achieving B Corp

accreditation?
9. To what extent is B Corp ‘nice to have’ vs business critical?
10. How effective do you consider the B Corp accreditation process to be in guiding
a wine distributor to becoming truly sustainable?
11. What are next steps on NSW’s sustainability agenda / where is there more work
to be done?
69

Emily Brighton MW Sustainable Accreditation For UK Wine Distributors

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Emily Brighton MW Sustainable Accreditation For UK Wine Distributors

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Sustainable accreditation for UK wine distributors – investigating the impact of

B Corp certification on wine distributors: a case study of North South Wines

Candidate number: 26815

Amid mounting concern about sustainability, and exponentially increasing numbers of

of North South Wine’s (NSW) B Corp accreditation process. Specifically, it examines

the views of key stakeholders on the desirability of B Corp, the management of B

Corp’s impact on business practices, and its effectiveness in anchoring sustainability

and interviews with NSW employees.

business customers, desirability is evenly balanced with ambivalence. Understanding

of B Corp is a key determinant of desirability and associated with likelihood of

increased business. Second, the process’ impact on business practices is extensive,

with resource implications, whilst obstacles around resistance to change,

communication and terminology require managing. Third, B Corp represents a highly

but less so for performance assessment, and necessitates commitment to continual

improvement. Research highlights the need for business customer education on B

collaborative potential of the B Corp Community.

increasing pressure to demonstrate commitment to purpose beyond profit.3

Sustainability accreditations are third-party standards against which companies

seeking to demonstrate commitment to sustainable practices are verified. Numerous,

typically geographically localised, industry-specific certification schemes for wine

Sustainable Wine Roundtable (SWR) and Harpers Sustainability Charter, established

in 2021 and 2022 respectively, highlight this growth area.

Social sustainability has received little focus, with environmental considerations

Corp adopts a comprehensive approach to sustainability, in line with Barbier’s Three

Pillars of Sustainability4 - social, environmental, and economic. Developed by US-

based, nonprofit organisation B Lab in 2006, B Corp certification verifies ‘high

standards of social and environmental performance, transparency and

whilst London has more B Corps than any city worldwide.9

Further indication that the UK market is increasingly promoting sustainable

considerations is shown by developments such as supermarket Waitrose and online

are transferable to other wine companies.

practical relevance to company management, and employees with sustainability

responsibilities. The study also presents an opportunity to advance the sustainability

contributing to ‘an incipient field with great potential’.10

1. To what extent, if any, might working with/for a B Corp accredited wine

distributor be more desirable to customers, suppliers and employees than a

distributor without sustainability certification?

and how can this be best managed?

distributors in terms of business strategy, mission statements and performance

assessment, compared to pre-accreditation?

3.1 Corporate sustainability

increased, reflected in the creation of the UN’s 2030 Sustainable Development

Goals,11 the importance of the private sector’s contribution to which is well

environmental purposes into their business models.14

demonstrate their sustainable commitment.15 For example, ISO 14001:2015

certification for environmental management systems (EMS), or SA 8000:2014 focused

on social accountability. Whereas, B Corp uniquely covers all three sustainable

dimensions – social, environmental, economic.

ends, which prioritise all stakeholder interests, not just shareholders.17

Companies seeking B Corp certification must meet rigorous requirements.18 Primarily,

completing the B Impact Assessment (BIA),19 which evaluates a company’s impact

across five pillars: Workers, Community, Environment, Customers and Governance.

A minimum score of 80,20 after evaluation and verification, is required.

Companies must also update their Articles of Association to include mission-aligned

Though still a nascent field of research,24 academic literature on B Corp is growing in

quantity and breadth, demonstrated by several literature reviews dedicated to the

theories,26 perspectives,27 and methodologies,28 focused mainly on motivations for,29

and economic and social effects occurring after, certification.30

For example, there is evidence European B Corps experience higher revenue/sales

since certification.32 However, a US study found a negative effect on revenue growth

in the year following certification,33 highlighting potential drawbacks of organisational

disruption and attentional deficits during the certification process.

changes, has been overlooked in research to date - ‘contributions focused on