B 型企业是美国 B 型实验室（B Lab）所发起的国际「好」企业认证，目的在于运用企业的力量，解决社会和环境的问题。其针对企业内部的公司治理、员工照顾、环境友善、社区照顾和客户影响力等 5 面向，做全面的检视，将理念与文化等概念，转化为具体、可评量的标准。目前全球共有超过 5 千家 B 型企业，分别来自 70 多个国家、150 个行业。

Wikipedia中对此也有比较详细的定义：

In business, B Corporation (also B Lab or B Corp) is a private certification of for-profit companies of their "social and environmental performance." It is distinct from the legal designation as a benefit corporation. B Corp certification is conferred by B Lab, a global nonprofit organization with offices in the United States, Europe, Canada, Australia and New Zealand, and a partnership in Latin America with Sistema B. To be granted and to maintain certification, companies must receive a minimum score of 80 from an assessment of "social and environmental performance", integrate B Corp commitments to stakeholders into company governing documents, and pay an annual fee based on annual sales. Companies must re-certify every three years to retain B Corporation status.

As of September 2022, there are 5,697 certified B Corporations across 158 industries in 85 countries.

参考译文：在商业上，B型企业（也称B型实验室或B型企业）是对营利性公司的 "社会和环境表现 "的私人认证。它有别于法律上指定的福利公司。B型企业认证是由B实验室授予的，B实验室是一个全球性的非营利组织，在美国、欧洲、加拿大、澳大利亚和新西兰设有办事处，并在拉丁美洲与Sistema B建立了伙伴关系。要获得和保持认证，公司必须在 "社会和环境表现 "评估中获得至少80分，将B型企业对利益相关者的承诺纳入公司管理文件，并根据年销售额支付年费。公司必须每三年重新认证，以保持B型企业地位。

截至2022年9月，在85个国家的158个行业中，有5697家经认证的B企业。

参考

https://www.seinsights.asia/column/5547

https://en.wikipedia.org/wiki/B_Corporation_(certification)