Overview
Introduced: 2007 (Latest standards finalized April 8, 2025)
Effective from: Late 2025 for new certifications; existing B Corps transition at next 3-year recertification cycle (2026–2028)
Last modified: April 2025 (replaces the 2019 scoring framework)
Region(s): Global – all Certified B Corporations
About
B Corp Certification, administered by B Lab, recognizes companies that achieve high standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose. The updated 2025 Standards introduce baseline requirements across 10 key impact areas, notably including the Climate Action Pillar.
Under the 2025 Standards, every Certified B Corporation must measure and publicly disclose their greenhouse gas (GHG) emissions footprint, create a climate action plan aligned with a 1.5°C global warming pathway, and larger companies must set validated science-based targets. The revised certification standards emphasize concrete, measurable, and transparent impacts to drive meaningful environmental and social outcomes.
Criteria for compliance
Entities covered
All companies seeking new or renewed B Corp Certification (approximately 6,000+ businesses worldwide as of 2025).
Certification requirements
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Micro-enterprises: Must report GHG emissions and publish a climate transition plan.
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Mid-sized and large companies: (typically >250 employees or revenue exceeding certain thresholds) Must additionally set validated science-based targets aligned with the SBTi.
Compliance timelines
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Late 2025: New applicants assessed under the revised 2025 standards.
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2026–2028: Existing certified B Corps transition at their regularly scheduled 3-year recertification cycle.
Initial certification process
The certification process varies based on company size and complexity but generally involves multiple stages, including the B Impact Assessment, risk review, verification, and post-verification agreement signing.
Recertification
Every 3 years, with mandatory submission of updated B Impact Assessment (BIA) six months prior to recertification date.
Disclosure requirements
All companies must publicly disclose the following:
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Greenhouse gas inventory:
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Scope 1 and Scope 2 emissions (mandatory for all).
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Scope 3 emissions mandatory for companies with revenue exceeding USD $100 million.
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Climate action plan:
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Detailed strategy covering emission reduction initiatives, timelines, investments, and implementation measures to achieve 1.5°C-aligned climate targets.
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Science-based targets:
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Mandatory for mid-sized and large companies (validated through Science-Based Targets initiative – SBTi).
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- Annual progress updates:
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Progress and performance metrics must be reported annually via the public B Lab platform and on the company’s B Corp profile.
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Key Obligations
- Completion and submission of comprehensive documentation to B Lab during verification.
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Allow B Lab to publish key climate metrics and summary climate action plans on public B Corp profiles.
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Continuous improvement and demonstrated progress toward set targets are required to maintain certification.
Third-party auditing
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Formal third-party assurance is not mandatory but highly encouraged to increase credibility.
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Verification and assessment are conducted primarily by B Lab analysts.
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Companies may voluntarily submit third-party verified data (e.g., SBTi validation, ISO 14064 audits, or similar standards).
Penalties for non-compliance
Loss of certification
If a company fails to maintain compliance with B Lab standards, it may lose its certification. Companies are expected to continuously improve their practices over time, and failure to meet recertification requirements or address risk concerns may lead to de-certification.
Ineligible businesses
Companies in industries such as firearms, pornography, tobacco, and fossil fuels (generating more than 5% of revenue) are not eligible for B Corp Certification.
