近年來，B型企業這個概念開始進入台灣，已有多個企業得到此認證，該企業的理念即是企業在追求營利的同時也追求社會公益，要求企業的營運模式要是對社會有益的。
B型企業這種新的企業型態，與社會企業的概念有部分相似，社會企業是為解決社會議題而成立之組織，以商業模式支持組織營運，而市場上的消費者部分會因為想支持該組織之理念而願意消費，B型企業則是以追求最大收益為目的的企業。
社會企業的營運模式在西方國家行之多年，而此模式在經營實務上會碰到的問題是有部份消費者對社會企業所提供之產品或服務之品質會持有疑慮，學者指出可能的原因來自消費者會認為社會企業關注的重點是社會議題，所以對產品品質的把關可能不如一般企業，或其員工可能會來自志願者或弱勢群體。此外，社會企業的盈餘會被法規限制使用，使其在提升競爭力上可能受到限制，畢竟以社會議題為號招的社會企業盈餘的主要使用若不是在社會議題上或商業使用與社會議題間使用未能平衡得當，消費者會想問究竟社會企業是“為社會議題而營利，還是藉社會議題來營利？”。
本研究是想探討，成立目的與營運方針和社會企業不同，但也帶來社會公益的B型企業，其是否能像社會企業般，因為對社會有益而得到消費者的支持，且同時因其營運模式是並重商業利益與利害關係人，而非社會企業的須以社會議題為主，是否消費者對其所提供之產品與服務品質疑慮能低於社會企業？

In recent years, the concept of the “B corporation” has entered Taiwan, and many companies here have obtained this certification. The goal of this category of enterprises is that enterprises should also pursue social benefits while pursuing profit. It requires that the business model of the enterprise must be beneficial to society.
The concept of the B corporation is similar to the social enterprise. Social enterprises are organizations established to solve social issues, and they support organizational operations through business models. Some consumers in the market who pay attention to the same issue will support the social enterprises pursuing their goal by purchasing.
The business model of social enterprises has been in the Western countries for many years. The problem that they encounter in the market is that some consumers have doubts about the quality of the products or services provided by them. Scholars point out the possible reasons that some consumers think the focus of social enterprises is on social issues, so the quality of the products may not be as good as ordinary enterprises. Another reason is that some consumers may have the negative attitude on their employees who may come from volunteers or vulnerable groups. In addition, the distribution of surpluses of social enterprises is restricted by regulations, which may limit their competitiveness. If the social enterprise's surplus is not mainly used on social issues or surplus use is not properly balanced between commercial use and social issues, it would make consumers want to ask "Do social enterprises profit for social issues or profit from social issues?"
This study is to explore whether the B corporations which organizational goals and operational strategies are different from social enterprises but also bring social welfare can be supported by consumers like social enterprises. Moreover, unlike social enterprises which mainly focus on social issues, B corporations pay equal attention to commercial interests and stakeholders. Can it make consumers have fewer doubts about the quality of products and services they provide than social enterprises?

中華民國行政院經濟部（2014），社會企業行動方案103-105年（核定本）。行政院全訊網
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