In the current era of sustainable development, economic, social, and environmental changes are interrelated, and social inclusion and environmental sustainability are our shared goals. In response, social and environmental values have become important considerations for the success of an enterprise, placing an increased emphasis on the interests of all stakeholders. This trend in the governance of enterprise fueled the emergence of a new organizational form: the certified B Corporation (B Corp), a social enterprise certified by B Lab as an enterprise that creates value for non-shareholding stakeholders, including employees, customers, the local community, and the environment. With their positive social and environmental impacts, B Corps have become increasingly recognized as instrumental in the achievement of the UN Sustainable Development Goals, and literature on B Corps has increased. However, empirical research on the role of B Corps is still lacking.