UK SRS: Are you next in scope?
“There are 2 excellent aspects to the new B Corp standards: 1. They remove the ability to compensate for poor performance in one area with good performance in another area. 2. They set out a sustainability action plan for companies going forward.”
B Corp certification has always demanded more than good intentions. The 2025 overhaul of the B Corp standards marks a step change in what that commitment actually requires.
For companies currently certified, or working towards certification for the first time, the question is the same: what exactly changed, and what does it mean in practice? This article provides a clear comparison and a practical guide to what comes next.
The old standards: How certification worked before April 2025
To achieve certification, a company needed to score at least 80 points across five impact areas [1]:
- Governance — accountability, transparency, and mission alignment
- Workers — compensation, benefits, training, and ownership opportunities
- Community — supplier practices, diversity, civic engagement, and charitable giving
- Environment — environmental management, emissions, water, land, and buildings
- Customers — selling to underserved populations and impact on customer health
The BIA was a self-assessment. Companies gathered data, answered the questionnaire, and submitted supporting documentation. The 80-point threshold applied to the overall score, not to any individual area. A company could perform poorly on Environment and still achieve certification by excelling on Workers and Community.
That flexibility was both the system’s strength and its weakness. It allowed businesses with very different models to demonstrate impact. It also created real loopholes — and a growing credibility problem.
The new standards: What certification looks like from 2025
On 8 April 2025, B Lab launched a comprehensive revision of the B Corp standards — referred to as Version 2.1 [1]. The scoring model is gone, and all requirements now need to be met to certify. In its place is a requirements-based framework built around two components.
Part 1: Foundation Requirements. Companies must first pass eligibility checks confirming that certification is appropriate for their business type, size, and sector.
Part 2: Seven mandatory impact topics. Companies must then meet requirements across all seven of the following areas [2]:
- Purpose and stakeholder governance
- Fair work
- Justice, equity, diversity and inclusion (JEDI)
- Human rights
- Climate action
- Environmental stewardship and circularity
- Government affairs and collective action
Important to know: The scoring model is gone, and all requirements now need to be met to certify.
Each impact topic carries phased requirements. Companies must meet Year 0 requirements to achieve initial certification. Additional requirements apply at Year 3 and Year 5 of the certification cycle. Meeting minimum requirements is not enough over the long term, companies must demonstrate measurable improvement.
All assessments are now conducted by independent third parties under ISO 17021-1 requirements [2], replacing the self-assessment model used previously.

Old vs. new: Side-by-side comparison
What the transition means for your company
If you are a currently certified B Corp
Your path forward depends on when you are due to recertify and your company size [3]:
- SMEs recertifying in 2025 had until 30 June 2025 to submit under the old standards (v1.6).
- SMEs recertifying in 2026 receive a 12-month extension, but must transition to the new standards.
- Large companies recertify under the new standards from January 2026.
- All recertifications fall under the new standards from 2027, regardless of company size.
- EU business-to-consumer companies should align with the EU’s Empowering Consumers for the Green Transition (ECGT) directive by 27 September 2026. Certifications under v1.6 will not comply [4].
Companies that are unable to commit to recertifying by 27 September 2026 may instead sign an amendment to their B Corp agreement that includes a waiver. This waiver enables them to maintain their certification under the current v1.6 standards on an interim basis, while formally committing to recertify against v2.1 at their next scheduled recertification date.[3]
However, it is important to note what the waiver entails. By signing, a company is effectively acknowledging that it does not yet meet (or cannot yet commit to meeting) the updated requirements within the current timeline, but wishes to retain the B Corp designation temporarily. In doing so, it accepts the associated legal and reputational risks of continuing to use the certification during this transition period, and agrees to limit B Lab’s liability (including waiving certain claims) in connection with those risks. The amendment also typically confirms the company’s obligation to comply with any updated rules governing the use of the B Corp logo and related brand assets, and reiterates the commitment to transition to the new v2.1 standards at the next recertification milestone.[3]
If you are applying for the first time
New applicants must certify under the new standards from January 2026. There is no option to certify under the old framework.
What companies need to do now
The practical steps are largely the same whether you are an existing B Corp or a new applicant. The difference is urgency.
- Conduct a gap assessment. Map your current practices against the seven impact topics with a gap assessment. Identify where you already meet Year 0 requirements and where gaps exist. This is the starting point for everything else.
- Build a multi-year roadmap. The new standards require continuous improvement, not a one-time pass. Design a plan that addresses Year 0, Year 3, and Year 5 requirements from the outset — and allocates resources accordingly.
- Complete an impact materiality (or double materiality) assessment. This is explicitly required under the Purpose and Stakeholder Governance topic. If your company has not conducted either an impact or a more extensive double materiality assessment, treat it as an early priority. It will also shape requirements across several other topics.
- Prepare for third-party verification. External auditors will review your evidence directly. Documentation standards, data quality, and audit trails matter considerably more under the new model than they did under self-assessment.
- Address climate action requirements. For larger companies, this means GHG emissions reporting and science-based targets aligned with a 1.5°C pathway [2]. Smaller companies face scaled requirements, but climate action remains non-negotiable for all.
B Corp and CSRD: An opportunity to align
For companies already navigating CSRD obligations, several of the new B Corp requirements overlap directly with what you are likely building anyway: a double materiality assessment, climate action planning, human rights due diligence, and transparent stakeholder governance.
The parallels run deep. The impact materiality assessment now required under B Corp’s Purpose and Stakeholder Governance topic mirrors the double materiality assessment central to CSRD. The climate action requirements — GHG reporting and science-based targets — align closely with ESRS E1. Human rights due diligence, required under B Corp’s Human Rights topic, is similarly embedded in ESRS S2. B Lab has deliberately built interoperability with ESRS, GRI, and CDP into v2.1, meaning data collected for CSRD reporting can contribute directly to your B Corp assessment [4].
That alignment is an opportunity. Rather than treating B Corp recertification as a separate workstream, companies can integrate its requirements into their broader sustainability strategy and reporting infrastructure. The governance structures, data systems, and evidence bases built for CSRD assurance will go a long way towards satisfying the new B Corp verification requirements. Done well, the two frameworks reinforce each other rather than compete for time and resources.
Evolution of the B Corp standards in your pocket
The old B Corp standards rewarded sustainability performance as companies chose to define it. The new standards set the terms. Seven non-negotiable topics, phased requirements, third-party verification, and a mandatory improvement trajectory change the nature of what certification means — and raises its credibility.
For companies already committed to their sustainability journey, the new framework is a natural extension of what they are already doing. For those who treated certification as a one-off box-ticking exercise, 2026 is the year that model runs out. The transition window is open. The time to act is now.
Key takeaways
- The old B Corp standards required 80 points across 5 impact areas, with no minimum in any single area. The new standards require minimum performance across all 7 mandatory impact topics. Cherry-picking is no longer possible.
- Third-party verification replaces self-assessment, significantly raising the rigour and credibility of certification.
- Continuous improvement is now mandatory. Companies must demonstrate measurable progress at Year 3 and Year 5 of each certification cycle.
- Key 2026 dates: large companies recertify under new standards from January 2026; all companies must align by 27 September 2026 to comply with the EU ECGT directive.
- For CSRD-reporting companies, B Corp requirements overlap substantially with obligations already being built, an integrated approach avoids duplication of effort.
Nexio Projects, B Way partner since 2019
Assessing your company’s readiness for the new B Corp standards is the essential first step. Nexio Projects is your one-stop sustainability consultancy, with expertise across ratings, reporting and climate. We have been B Corp certified and a B Way Partner since 2019, showing our dedication and strong partnership in the area. Our team of accredited B Leaders can guide you through a gap assessment, build your multi-year roadmap, and prepare your documentation for third-party verification.
Visit our B Corp certification service page
References
[1] B Lab (2025). B Lab publishes new B Corp standards, raising the bar for businesses worldwide. https://www.bcorporation.net/en-us/news/press/b-lab-publishes-new-b-corp-standards-raising-the-bar-for-businesses-worldwide/ Accessed March 2026.
[2] B Lab (2025). Explore the B Lab Standards. https://www.bcorporation.net/standards/performance-requirements/ Accessed March 2026.
[3] B Lab (2025). Guidance for all B Corps due to recertify in 2025/2026. https://kb.bimpactassessment.net/en/support/solutions/articles/43000753161-guidance-for-all-b-corps-due-to-recertify-in-2025-2026 Accessed March 2026.
[4] B Lab (2025). Frequently Asked Questions — Certifying on B Lab’s New Standards. https://kb.bimpactassessment.net/en/support/solutions/articles/43000753428-frequently-asked-questions-certifying-on-b-lab-s-new-standards Accessed March 2026.
