Understand the key aspects of Royal Decree 214/2025 on carbon footprint -

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Glossary

B

B Corp Certification

B Corp Certification is a global standard that recognises companies meeting high social, environmental, transparency and accountability standards. Awarded by the non-profit network B Lab, it has become a benchmark for organisations that want to balance purpose with profitability and create a positive impact on society and the environment. For companies measuring their carbon footprint, B Corp is relevant because it requires credible environmental performance, not just good intentions.

What is B Corp Certification?

B Corp Certification is awarded by B Lab to companies that demonstrate strong performance across social and environmental areas, together with transparency and accountability. Its aim is to redefine business success, moving from a purely financial focus to one that also values positive social and environmental impact. Certified B Corps commit to reducing their environmental impact, promoting fair working conditions, acting ethically and transparently, and contributing to the communities where they operate.

The new B Corp standards (2025)

In April 2025, B Lab launched a significantly revised version of its standards. The previous model, based on the B Impact Assessment and a minimum score of 80 out of 200 points, has been replaced. Under the new approach there are no points: companies must first meet a set of Foundation Requirements and then satisfy mandatory criteria across seven Impact Topics, with further requirements to be met over time (typically at Year 3 and Year 5). The seven Impact Topics are:

  • Purpose and Stakeholder Governance.
  • Fair Work.
  • Justice, Equity, Diversity and Inclusion.
  • Human Rights.
  • Climate Action.
  • Environmental Stewardship and Circularity.
  • Government Affairs and Collective Action.

The change responds to demands for greater rigour and to evolving regulation, including the EU's anti-greenwashing rules. Most existing B Corps transition to the new standards at their recertification, with many recertifying on them during 2026.

How to obtain B Corp Certification

Assessment against the standards

Companies assess themselves against the Foundation Requirements and the seven Impact Topics using B Lab's tools, and the information is then verified by B Lab. Historically this was done through the points-based B Impact Assessment; under the new standards, certification depends on meeting the defined requirements rather than reaching a score.

Legal commitment to purpose

Companies must adapt their legal structure so that decision-making considers the interests not only of shareholders but also of workers, communities and the environment.

Recertification and fees

Certification is not permanent: companies recertify periodically and pay an annual fee that varies with their revenue, which supports the global B Corp network.

B Corp and environmental sustainability

Environmental performance is a core part of the standards. Through the Climate Action and Environmental Stewardship and Circularity topics, certified companies are expected to measure and manage their environmental impact, including their carbon footprint, and to align with the principles of the circular economy.

The role of the carbon footprint

A carbon footprint measures the total greenhouse gas (GHG) emissions generated directly or indirectly by a company. It is central to the climate elements of B Corp certification. To meet the climate requirements, companies typically:

  • Measure and report their emissions across Scopes 1, 2 and 3.
  • Set reduction targets, ideally aligned with science-based targets and global climate goals.

Benefits of B Corp Certification

  • New business opportunities: many customers and partners prefer to work with responsible organisations.
  • Talent attraction and retention: employees increasingly value mission-driven employers.
  • Risk reduction: sustainable practices help mitigate regulatory and reputational risks.
  • Resilience: sustainable businesses are better prepared for economic and environmental challenges.

B Corp certification also supports broader frameworks such as corporate social responsibility and the Sustainable Development Goals.

How Manglai helps

At Manglai we help companies measure their carbon footprint accurately, develop reduction strategies and prepare the environmental information needed to support B Corp certification and wider sustainability reporting. Discover how Manglai can help you.

Companies that trust us

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Related terms

See all terms

ISO 14067

ISO 14067 sets out how to quantify and communicate the carbon footprint of a product across its life cycle, based on life cycle assessment principles.

ISO 14040

ISO 14040 is the international standard that defines the principles and framework for Life Cycle Assessment (LCA), structured into four phases: goal and scope, inventory, impact assessment and interpretation.

ISO 14001

ISO 14001 is the world's most widely used standard for environmental management systems. The revised ISO 14001:2026 was published in April 2026 and puts climate at the centre.

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