B Corp certification has historically been flexible, allowing businesses to excel in some areas while underperforming in others. Businesses will no longer be able to pass the B Impact Assessment with a flexible score of 80 out of 200.

Instead, under the new structure, companies must now meet baseline expectations in every one of the nine Impact Topics: 

• Climate Action
• Stakeholder Governance 
• Environmental Stewardship & Circularity 
• Human Rights 
• Justice, Equity, Diversity & Inclusion (JEDI) 
• Fair Work 
• Government Affairs & Advocacy
• Purpose & Transparency 
• Commitment to Continuous Improvement

Each topic has precise, non-negotiable performance criteria, and Climate Action comes with the most technically rigorous requirements.

To comply, businesses must:

• Implement policy and process changes aligned with the new requirements.
• Submit performance data using the updated B Impact Assessment platform.
• Provide documentation and proof for third-party verification.
• Commit to continuous improvement, with progress check-ins at 3 and 5 years.

This approach enhances consistency, transparency, and credibility across all Certified B Corps, regardless of size or sector. From startups to multinationals, the bar has been raised to ensure every company contributes to real, measurable impact.

The B Impact Assessment remains the central tool for certification but it’s more robust than ever. With the introduction of the new standards, the BIA now includes:

• The new Impact Topic-based requirements
• An enhanced disclosure questionnaire
• Publish an annual impact report
• Stronger integration with other ESG frameworks (GRI, CDP, SBTi)

The BIA isn’t just for certification. Many companies use it early to benchmark their performance, identify gaps, and plan for improvement. Meeting B Corp standards now means your company is also ahead of global regulatory curves.

💡 Every company’s score will be publicly available in the B Corp Director

Impact Topic 6, Climate Action, requires businesses to prove they are taking serious steps to combat climate change. The expectation? No vague promises. No greenwashing. Just data-driven action.

To remain or become a B Corp, businesses must now:

• Measure their total carbon emissions annually
• Verify those emissions via third-party methods
• Set science-based targets to align with a 1.5°C world
• Develop and implement a climate transition plan

This is where things get serious. B Lab has aligned its framework closely with leading initiatives like the GHG Protocol and the Science-Based Targets initiative (SBTi) to ensure meaningful action and not just paperwork.

Code – Requirement

CA1 – Annual measurement of Scope 1, 2, and 3 emissions

CA1.2 – Independent verification of those GHG emissions

CA2.1 – A written Climate Transition Plan (net-zero roadmap)

CA2.2 – Set and validate Science-Based Targets for net-zero alignment

These aren’t optional. If your business falls into certain size categories, you must comply in full.

Note: Even micro-businesses and sole operators must now assess their carbon footprint—though full verification and target-setting are only mandatory for larger entities.

B Lab mandates that companies calculate total CO₂-equivalent emissions across:

• Scope 1: Direct emissions from sources you own or control (e.g., fuel, company vehicles).
• Scope 2: Indirect emissions from purchased electricity, heat, or steam.
• Scope 3: Indirect emissions across your value chain (e.g., commuting, supply chain, business travel, product usage).

Companies must disclose:

• Total emissions (in tCO₂e)
• CO₂ intensity per euro or dollar of revenue
• Measurement methods and level of accuracy
• Missing data, assumptions, and improvement efforts

If your company has more than 250 employees, third-party verification of your emissions is required. This could involve:

• Certification by ISO 14064-3
• Assurance via ISAE 3410
• Use of accredited consultancies or auditors

The goal? Ensure that data is reliable, repeatable, and reviewable.

This plan is your roadmap to net zero. It must include:

• Emissions baseline
• Timeline of actions and milestones (2030 is key!)
• Allocation of responsibilities
• Annual updates and public disclosures

The best plans use clear metrics and scenario-based planning. Want to impress investors or boards? This is the slide they’re looking for.

Large companies must now set science-based emissions reduction targets:

• A net-zero target for 2050
• Interim targets every 5 years
• Coverage of 90%+ of Scope 3 emissions

These targets must be aligned with SBTi standards and exclude offsetting as a primary solution. You need to actually reduce emissions, not just buy credits.