Mariana Inés Paludi (Universidad Técnica Federico Santa María, Chile)
María Eugenia Funes (Universidad Torcuato Di Tella, Argentina)

Businesses' Contributions to Sustainable Development Goal 5: Gender Equality Across B Corps in Latin America and the Caribbean

ISBN: 978-1-80455-483-8, eISBN: 978-1-80455-482-1

Publication date: 14 September 2023


Paludi, M.I. and Funes, M.E. (2023), "Prelims", Businesses' Contributions to Sustainable Development Goal 5: Gender Equality Across B Corps in Latin America and the Caribbean, Emerald Publishing Limited, Leeds, pp. i-ix.



Emerald Publishing Limited

Copyright © 2023 Mariana Inés Paludi and María Eugenia Funes

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Businesses' Contributions to Sustainable Development Goal 5

Title Page

Businesses’ Contributions to Sustainable Development Goal 5: Gender Equality Across B Corps in Latin America and the Caribbean


Mariana Inés Paludi

Universidad Técnica Federico Santa María, Chile


María Eugenia Funes

Universidad Torcuato Di Tella, Argentina

United Kingdom – North America – Japan – India – Malaysia – China

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Emerald Publishing Limited

Emerald Publishing, Floor 5, Northspring, 21-23 Wellington Street, Leeds LS1 4DL.

First edition 2023

Copyright © 2023 Mariana Inés Paludi, María Eugenia Funes

Published under exclusive licence by Emerald Publishing Limited.

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ISBN: 978-1-80455-483-8 (Print)

ISBN: 978-1-80455-482-1 (Online)

ISBN: 978-1-80455-484-5 (Epub)


About the Authors vii
Acknowledgments ix
Introduction 1
Context 1
Relevance of This Book 2
Overview of the Book’s Structure 4
1. Exploring Development, Gender Inequality, and the Global South: Challenges and Opportunities 9
The Historical Construction of the Notion of Development 10
Gender Inequality Through Intersectionality Lenses 11
Sustainable Development Goal Number 5: Gender Equality 12
Gender Equality (SDG 5): Scope and Limitations 13
 Different Approaches to Addressing Empowerment 13
 Measurements and Indicators 15
The Role of Business in Promoting the UN Gender Agenda 16
Gender Inequality in Organizations 17
Purpose-Driven Organizations 18
Final Remarks 19
2. Measuring and Reporting Development Goals and Gender Equality in Business 25
Reporting Business Contributions to SDGs 26
 Global Report Initiative (GRI) 26
 IRIS+ 28
 SDG AM and the B Impact Assessment for Business 30
 Measurement Tools, Gender Equality and Latin America 32
Final Remarks 35
3. The B Corps Movement and Its Landing in Latin America 39
The Creation of B Lab: Between Morals and Pragmatism 40
The Arrival of the B Corps Movement to Latin America 43
The Specificalities of the B Corps Movement in Latin America 47
Final Remarks 50
4. SDG 5 Performance in B-Certified Companies in Latin America and the Caribbean 55
Data and Methods 57
Results 59
Conclusion 71
5. Interviewing B Corps Female Entrepreneurs and Leaders on Current Gender Equality Issues 75
The Certification Processes: An “Imperfect Path” 76
A Commitment to Sustainability 78
An Intersectional Perspective 82
Persistent Challenges 83
Best Practices from B Corps in Latin America 86
 Measuring Work–Life Balance 86
 Employing Vulnerable Women Without Access to the Formal Economy and with Installed Capital in Their Homes 86
 Empowerment and Helping Women’s Exit from Situations of Violence 87
 Establishing Alliances 87
 Communication and Flexibility 88
 Discussing and Transforming Installed Prejudices 89
Final Remarks 90
Conclusion 93
Summary of Theoretical Chapters 94
Summary of Applied Research Chapters 95
Integration of Theoretical and Applied Research 96
Limitations and Suggestions for Future Research 96
Concluding Remarks 97
Index 99

About the Authors

Mariana Inés Paludi holds a Doctorate in Management from Saint Mary’s University in Canada, a Master’s degree in Organizational Studies from Universidad de San Andrés in Argentina, and a Bachelor’s degree in Administration from Universidad de Buenos Aires. Currently, Mariana holds an academic position in the Department of Commercial Engineering at Universidad Técnica Federico Santa María in Santiago, Chile. Within this role, she imparts knowledge on various subjects including administration, human resources, and organizational behavior. Mariana’s research interests lie in the fields of organizations, culture, feminism, narrative analysis, and intersectionality, with a focus on Argentina, Chile, and Canada. Her valuable insights and findings have been published in prestigious handbooks and journals such as Equality, Diversity and Inclusion, Critical Perspectives on International Business, RAE-Revista De Administração De Empresas, and Management & Organizational History. Mariana’s dedication to knowledge dissemination also led her to compile a book titled Mujeres y Ciencia en Chile: Relatos autobiográficos de investigadoras del siglo XXI in 2022, which showcases autobiographical accounts of female researchers in Chile.

María Eugenia Funes holds a PhD in Social Sciences from Universidad de Buenos Aires, Argentina, and École des Hautes Études en Sciences Sociales, France; a Master’s degree in Social Anthropology from Universidad de San Martín, Argentina, and a Bachelor’s degree in Sociology from Universidad del Salvador, Argentina. She is currently teaching at Universidad Torcuato di Tella, Argentina, and working as a freelance consultant in social research. Her academic research has focused on the ways in which spiritual practices and worldviews are articulated with other spheres of social life, such as economic and residential practices, within Argentina’s middle classes. She was a Doctoral and Postdoctoral Fellow of the National Council for Scientific and Technical Research, Argentina (CONICET) and has published articles in various journals and books.

Isabella Krysa is Assistant Professor of Management at Fairleigh Dickinson University – Vancouver campus in Canada. Her research interests are in critical approaches to diversity, systemic structures of injustice at the intersection of gender and ethnicity, as well as around sustainability. For example, in her research on diversity in the workplace, Dr Krysa focuses on identifying systemic barriers that visible minority populations face in the workplace, as well as the societal and individual consequences such marginalization carries. A focus on an interdisciplinary approach to research is important to Dr Krysa because contexts such as the sociopolitical and economic environment play important roles in individuals’ experiences within the workplace. Another example of her research focus is on cross-cultural perceptions and experiences of parenthood and work. She has published in various journals such as Critical Perspectives on International Business, Journal of Management History, Equality, Diversity and Inclusion – An International Journal, Sustainability, Qualitative Research in Organizations and Management, Culture & Organization.

Rodrigo Pérez holds PhD and MSc of Agricultural, Environmental, and Development Economics from Ohio State University. He holds a Bachelor in Geography and a Master’s degree in Agricultural Economics both from the Pontificia Universidad Católica de Chile. He is Assistant Professor of the Department of Agricultural Economics of the Pontificia Universidad Católica de Chile. His areas of specialty include Urban and Regional Economics, Labor Economics, and Agricultural Economics, with lines of research in urban well-being, migration, location and labor markets, spatial dynamics of human capital, and regional and rural development.

Chiara Cazzuffi is the Director of the Center for Economics and Social Policies (CEAS) and Executive Director of the InES Género project at Universidad Mayor, Chile. Principal Investigator of the Millennium Nucleus “Center for the Integrated Development of Territories”. Chiara holds a PhD in Economics and Master’s in Development Economics from the University of Sussex (United Kingdom); Degree in International Relations and Development Policies from the University of Bologna (Italy). Before joining the CEAS team, she was a Principal Investigator at Rimisp – Latin American Center for Rural Development. She is an Associate Researcher at the Territorial Dynamics and Well-being Chair at the Universidad Iberoamericana, Mexico, and a Member of the International Association for Feminist Economics. Her lines of research focus on issues of inequality, gender, well-being, social mobility, and migration.


We would like to express our deepest gratitude to the following individuals and institutions who have contributed to the creation and publication of this book.

We would like to thank Isabella Krysa for her meticulous editing, insightful suggestions, and dedication in refining this manuscript. We are grateful to the entire publishing team at Emerald for their support, professionalism, and expertise in bringing this book to fruition.

We are indebted to the individuals who generously contributed their time, insights, and experiences as research participants for this book.

We express our gratitude to B Lab, B Academics, Sistema B, and IDRC for providing a conducive environment and access to resources and funding that facilitated our research.

To Francisco, without your steadfast belief in me (Mariana) and your willingness to shoulder household responsibilities during countless late nights, this endeavor would not have been possible. To my son Samuel, whose curiosity, unending energy, and beautiful laughter remind me of the true meaning of life. I am deeply grateful to Gabriel and Memi who listened, supported and advised me (María Eugenia) during the exciting and challenging process of reorienting my career. I would also like to thank all the people involved in this research project who trusted me and taught me how to be a better leader.