Good news: Under the new B-Corp standards, small and medium sized companies no longer need to measure their carbon emissions. The primary focus now is on climate action.
If you're recertifying as a B-Corp from 2026, or certifying for the first time, you'll now need a Climate Action Plan. That's because B-Corp has updated the standards, to ensure that certification addresses the social and environmental challenges of today and tomorrow.
The new requirements come into play from March 2026, and mean that all current B-Corps and all future B-Corps need to build a climate action plan, and show progress on their plan, to meet the criteria.
As a B-Corp ourselves, we know how much work goes into certification. So, here's a quick guide on the climate action part of B-Corp certification and what you need to know. The vast majority of B-Corps are small and mid sized businesses (SMEs), so that's what we're focusing on here.
Key headlines for SMEs on Climate Action in the new B-Corp standard
Whether you're a B-Corp who is recertifying, or planning to certify for the first time, these are the key requirements for any SME business under the new B-Corp standard.
Companies under 250 employees need to:
- Have a publicly available climate action plan (we have created a B-Corp compliant template on Giki Actions that you can share publicly)
- Make progress on the climate action plan
- Publicly disclose progress on the climate action plan.
Companies under 250 employees are not required to:
- Measure and report their carbon footprints
- Set Science-Based targets
The B-Corp score is being replaced by a requirement to hit the criteria across all 7 impact topics. The goal is to raise the bar for responsible business by establishing minimum requirements across the seven key social, environmental, and governance topics.
FAQs
Who is affected?
The changes affect all certified B-Corps, and any organisations planning to become a B-Corp. There are different requirements for the small number of B-Corps with over 250 employees. You can read about them here.
What's changed and why?
In April 2025, B-Corp's new standards were launched, designed to be more robust and relevant.
The new standard identifies Impact topics that B-Corps must comply with. One of the seven topics is Climate Action. Under this theme, companies are required to develop an action plan to support limiting global warming to 1.5°C, and, for larger companies (over 250 employees), include GHG emissions and validated science-based targets.
Within the Climate Action impact topic, the most significant difference between the old standard, and the new one, is the requirement for companies to have a climate action plan, and evidence progress against it. Under the previous standard, there was a greater emphasis on emissions measurement and reporting, along with specific questions around areas including energy use, facilities and products.
This previous approach has now been replaced with the expectation for a company wide action plan. This is because B-Corp and B-Labs wants companies to take action to combat the climate crisis and its impacts.
What's the timeline?
Certification on the new B Lab Standards begins in 2026.
All new certifications from March 2026 must use the new standard (also called V2.1). Existing B-Corps who need to start recertifying should use the new standard from February 2026. (There is an extension period for part of 2026 to allow more time for those transitioning to the new standard)
The goal of the new standards is to establish a stronger, more transparent foundation for all businesses committed to building an inclusive, equitable, and regenerative global economy.
Key take home: Now all B-Corp certification and re-certification must follow the new standard.
What can I do now to make this easy?
Building a climate action plan often requires different skills to measuring and reporting emissions and energy data. As an SME and B-Corp ourselves, we know how time-consuming changes to requirements and standards can be.
That is why we provide a B-Corp compliant climate action plan within Giki Actions. Now you can build your climate action plan in 60 minutes (and won't need to find the time to read through over 100 pages of guidance!), then implement and report on it too.
Giki Actions launched at London Climate Action Week 2025, and it has helped over 400 companies, across 100 sectors build their climate action plans in under 1 hour.