标题：The Role of B Companies in Tourism towards Recovery from the Crisis COVID-19 Inculcating Social Values and Responsible Entrepreneurship in Latin America
摘要：One of the particularities of companies with a social purpose is that, through their business model of B companies, they have incorporated into their processes the necessary mechanisms to obtain, simultaneously, the profits to ensure the existence of the organization in the market. At the same time, social value is generated, which is necessary to address the problems of the social crisis caused by COVID-19 and the environmental problems affecting the community. The current global health and economic crisis has opened up the possibility of adopting business model B and focusing more on the individual. Based on the grounded theory method, we have examined 3500 B Corporations in Latin America, of which 57 were examined in 10 countries listed in the Directory of B Corporations for Latin America. The main conclusions are that B Corporations dedicated to tourism through responsible entrepreneurship develop a more inclusive, sustainable and environmentally friendly economy for the benefit of society, go beyond the notion of CSR and move away from traditional business, as B Corporations combine social development and economic growth.
