B Lab has recently introduced the new B Corp standards, marking an important step in the transformation of the global economic system. With their introduction, however, it is necessary to understand what changes in practice.
In our previous article, we explored the main changes and how companies can prepare to meet the new criteria. In this new article, we will delve deeper into each impact topic, analyzing the goals they aim to achieve.
The main changes to the new impact topics
Previously, the B Impact Assessment consisted of five impact areas: governance, workers, community, environment, and customers. To become a B Corp, a company had to achieve at least 80 cumulative points in the five areas out of a total of 200+ points available.
The first major change is the abandonment of this scoring system. Now, according to the new standards, in order to become a B Corp, each company must meet all the requirements applicable to the company based on its size, sector, industry, and geographic location, which are divided into two categories:
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- Basic requirements: companies must meet fundamental eligibility requirements before they can move on to the next requirements. These include the legal integration of a stakeholder governance model (which in Italy corresponds to the transformation into a Benefit Corporation) and the performance of a risk assessment using B Lab tools, which could subsequently lead to the addition of new sub-requirements to be met.
- Impact requirements: companies must demonstrate that they meet all requirements in seven main areas of social, environmental, and governance impact, which we will analyze in detail below.
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It is essential to emphasize that each requirement is divided into sub-requirements, which are in turn divided into compliance criteria. The company must verify that it meets each compliance criterion to claim that the sub-requirement, and therefore the requirement, has been met.
New impact topics
Infographic: Standards Report by B Lab Europe
1. Purpose & Stakeholder Governance
This impact topic requires companies to integrate a clear purpose aimed at generating a positive impact on society and the environment into their legal structure and business strategy. Companies must also adopt mechanisms to monitor these impacts, actively involve stakeholders in decision-making processes, and communicate the results achieved in a transparent manner.
What are the requirements?
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- The company defines a public purpose aimed at positive impact
- The company considers the effects of its decisions on stakeholders
- The company has adequate procedures in place to handle stakeholder complaints
- The company takes a responsible approach to marketing and public relations
- The board oversees stakeholder impacts, and business decisions take these impacts into account
- The company communicates its social and environmental performance transparently
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What is the objective of this impact topic?
To ensure that the purpose of the company is geared towards generating a positive impact and that this is clear not only to senior management, but to all employees and, beyond the boundaries of the organization, to all its stakeholders. In addition, the company must ensure effective stakeholder engagement in all strategic decisions in order to contribute to sustainable development and the creation of value for society and the environment.
2. Fair Work
This impact topic focuses on the quality of work offered by companies, promoting fair conditions, clear expectations, and active listening to employees. The goal is to foster a healthy organizational culture based on respect and continuous dialogue, where people are valued and involved in decision-making processes.
What are the requirements?
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- The company sets clear expectations for its employees
- The company implements fair remuneration practices
- The company takes into account employee feedback on decisions that affect them
- The company measures workplace culture and takes steps to improve it
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What is the objective of this impact topic?
To assess whether the company creates a fair, inclusive, and respectful work environment, going beyond mere compliance with regulations and establishing a relationship of transparency and mutual trust with its employees. This means ensuring clear contracts, remuneration systems that avoid inequalities, and effective mechanisms for giving people a voice. A good corporate culture is built by constantly measuring and improving the internal environment in order to generate trust, well-being, and a sense of belonging.
3. Justice, Diversity & Inclusion (JEDI)
To address systemic inequalities, companies must act intentionally and proactively, promoting inclusive and equitable workplaces. This means measuring existing disparities and implementing concrete strategies to value diversity and ensure equal opportunities for all people. JEDI is a cross-cutting theme, closely linked to all other areas of impact.
What are the requirements?
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- The company collects data to report on its JEDI actions
- The company chooses and implements at least one action to promote justice, equity, diversity, and inclusion.
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What is the objective of this impact topic?
To foster real change by pushing companies to become active players in eradicating inequalities, both historical and current. The workplace must be welcoming and represent a place where every person can feel like an integral part.
4. Human Rights
One of the main new features of the new standards is the explicit introduction of respect for human rights as an essential responsibility for every company. This involves adopting a structured due diligence process to identify, prevent, mitigate, and, where necessary, remedy any negative impacts on people involved in the company’s activities. The aim is to embed this responsibility in the culture and operating practices, treating it with the same attention as financial due diligence.
What are the requirements?
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- The company publicly commits to respecting human rights
- The company is aware of human rights issues and has a strategy to address them
- The company prevents, mitigates, and manages actual and potential adverse impacts on human rights
- The company collaborates with suppliers to achieve its human rights objectives
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What is the objective of this impact topic?
To ensure that all people involved in business activities – from workers to suppliers, local communities to customers – are treated with respect and dignity. Companies must adopt a responsible approach throughout the entire value chain, ensuring careful and continuous management of human rights risks and building effective solutions in the event of harm or violations.
5. Climate Action
This impact topic requires companies to address the climate crisis in a structured manner by measuring their greenhouse gas emissions, setting reduction targets, and implementing concrete transition plans. Their commitments must contribute to limiting global temperature rise to 1.5°C and achieving climate neutrality by 2050.
What are the requirements?
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- The company measures its greenhouse gas emissions annually
- The company is committed to helping keep global warming below 1.5°C
- The company implements and maintains its climate action plan
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What is the goal of this impact topic?
To engage companies as active players in the fight against climate change, inviting them to recognize their responsibility and significantly reduce their environmental impact. Every organization must equip itself with tools to monitor emissions and implement effective solutions that are compatible with its resources and capabilities. It is essential that the path taken is transparent and verifiable, so as to strengthen stakeholder confidence and contribute credibly to the global climate transition.
6. Environmental Stewardship & Circularity
This impact topic calls on companies to take an active role in protecting the environment, going beyond mere regulatory compliance to demonstrate leadership in their sector. This involves understanding and managing their impacts, adopting circular business models that reduce waste and minimize damage throughout the value chain. The goal is to contribute to the regeneration of ecosystems and operate within the ecological limits of the planet.
What are the requirements?
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- The company is aware of its actual and potential impacts on the environment
- The company has a strategy to manage its actual and potential negative impacts and to operate within ecological limits
- The company applies circularity principles to reduce waste and its impact on natural resources
- The company takes measures to prevent and mitigate actual and potential negative environmental impacts
- The company works with suppliers to achieve its environmental goals
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What is the purpose of this topic?
Responding to environmental challenges—such as biodiversity loss and resource depletion—requires concrete and measurable commitment. Companies must translate their environmental responsibility into effective action: from monitoring water and energy consumption to waste management and ecosystem protection. This approach must also include the involvement of the supply chain and the adoption of sustainable strategies integrated into business processes.
7. Government Affairs & Collective Action
This impact topic encourages companies to take an active role in systemic change, extending their impact beyond their internal activities to contribute to building a more just and sustainable economy.
What are the requirements?
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- The company adopts a responsible and transparent approach to lobbying
- The company collaborates with other actors to generate positive social or environmental impacts
- The company adopts a responsible and transparent approach to taxation
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What is the objective of this impact topic?
A company’s positive impact is also measured by its contribution to collective challenges. This means actively participating in public debate, supporting social and environmental initiatives, and ensuring fair tax conduct. Acting in a collaborative and transparent manner is not only an act of civic responsibility, but a central element of a credible and long-term sustainability strategy.
How NATIVA can accompany your company on the B journey
NATIVA has believed in the B Corp model since its inception, recognizing its transformative power for businesses and society. We were the first B Corp in Italy in 2013 and have proudly supported over 140 companies on their journey to becoming B Corps.
We welcome the new standards, aware that being a B Corp is a journey of exploration and continuous improvement.
If you are a company interested in exploring the new B Corp standards with the aim of improving your impact or becoming a B Corp, please contact us here!
We will support you in learning about the new requirements, understanding how they apply to your organization, and how they can support your sustainable innovation journey.
Where can I find the complete new B Corp standards?
You can read about the new B Corp standards in detail on the B Lab website, at this link.