Net Zero Compare
B Corp Certification

B Corp Certification: Reporting requirements for certified companies

Onye Dike
Written by Onye Dike
Updated on May 19th, 2026

Summary

B Corp Certification is a voluntary third-party certification for companies that meet B Lab’s standards for social and environmental performance, accountability and transparency. In environmental terms, certification increasingly emphasizes climate action (measuring and reducing GHG emissions, setting targets, and reporting progress) and environmental stewardship/circularity (resource use, circular design and responsible procurement). Standards were updated in 2025, raising minimum requirements across impact topics.

Details

Jurisdictions
  • Global
Voluntary for

Companies that can apply for B Corp Certification are generally:

  • For-profit, legally incorporated businesses (any size/sector) that comply with applicable laws.
  • Businesses that have been operating for at least 12 months (otherwise, they can pursue Pending B Corp status).
  • Independent companies or “complete and distinct” subsidiaries (B Corp certifies companies, not individual brands or divisions).

Companies in certain high-impact/controversial industries may be subject to an eligibility review as part of the process.

Deep dive

3 min read
Updated May 19, 2026

📩 Stay ahead of climate regulation and reporting shifts

Regulatory updates, reporting standards, and new climate software — distilled into one concise weekly brief for decision-makers.

Thanks for signing up. Please check your inbox to confirm your subscription.

Practical updates. Once per week.


Background

B Corp Certification is run by B Lab, a nonprofit founded in 2006 by Andrew Kassoy, Bart Houlahan and Jay Coen Gilbert to create a credible, third-party standard for companies that commit to accountability and transparency alongside profit. While the certification spans a broad set of ESG topics (governance, workers, community and customers as well as environment), its environmental components increasingly emphasise climate action and environmental stewardship/circularity as core expectations for certified companies.

Reporting requirements

Environmental expectations are operationalized through required practices and evidence, with increasing emphasis on measurement, targets, action plans and public reporting.

  • Public impact reporting: publish annual, public reporting on social and environmental performance using a third-party standard (e.g., B Impact Assessment/GRI; ESRS accepted in the updated guidance).

  • GHG measurement: measure greenhouse gas emissions (B Lab frames this as a core climate action practice).

  • Targets: set meaningful targets (including science-based targets as the referenced benchmark in B Lab’s climate topic materials).

  • Emissions reductions and progress tracking: implement reductions and report progress over time.

  • Environmental stewardship and circularity: take responsibility for environmental footprint through actions such as sustainable resource use, circular design, and responsible procurement

Independent verification: Certification is not self-declared; B Lab requires verification of submitted information, and it is transitioning to a model in which certification decisions are made by independent third-party assurance providers, increasing impartiality.

Maintaining certification

Because B Corp is a voluntary certification, “enforcement” is mainly about whether a company can keep its certified status. Certified companies are expected to recertify every three years and complete verification steps as required by B Lab.

If concerns arise (e.g., credible complaints or material negative impacts), B Lab’s process can result in outcomes such as: certification upheld (sometimes with added transparency), suspension with remediation required, or certification revoked. Losing certification also means losing the right to represent the business as a Certified B Corporation.

Current status

B Corp has scaled into a large global program, with B Lab reporting 9,600+ B Corps across 100+ countries. In 2025, B Lab published new standards that raise baseline requirements across impact topics—including Climate Action and Environmental Stewardship & Circularity—and it is transitioning certification toward a more independent third-party assurance model to strengthen credibility (including alignment with EU “green claims” style requirements).

Resources


Onye Dike
Added by:
Onye Dike
Sustainability Research Analyst
Onye Dike is a Sustainability Research Analyst at Net Zero Compare, where he contributes to research and analysis on environmental regulations, carbon accounting, and emerging sustainability trends.
Our principle

Cut through the green tape

We don't push agendas. At Net Zero Compare, we cut through the hype and fear to deliver the straightforward facts you need for making informed decisions on green products and services. Whether motivated by compliance, customer demands, or a real passion for the environment, you’re welcome here. We provide reliable information. Why you seek it is not our concern.

Added on Feb 10, 2026 by Onye Dike · Updated on May 19, 2026