B corporate structure as a model of business has been created by nonprofit organisation B lab in 2006. Certified B corporations are companies that meet rigorous standards related to social and environmental activities, accountability and transparency. Any company that wants to own a B certificate must pass certain steps, of which the most important are the fulfillment of online tool B Impact Assessment (areas: governance, workers, community and environment), satisfying legal legislation and signing B Corp Declaration of Interdependence. There are many advantages offered by B certificate: from greater opportunities to attract talents and employees, increased credibility, attracting investors, saving money and joining the global B movement to change the way of doing business. Most of the companies which have passed the certification procedure state that the price of B certificate and the amount of necessary documentation are the main disadvantage. B Corp structure is largely and intertwined with corporate social responsibility, and the benefit corporation is the most preferred structure for obtaining a B certificate. There are many legal forms of socio – economic corporations in the world and most notably of them are: L3C, CIC and FPC company. B Corp movement is growing rapidly every year and to this day is represented on all continents with around 1 800 certified companies from 50 countries and from 130 different industries.