B Corp 2.0 | Climate Action

The evolution to “B Corp 2.0” represents a transformative step in how businesses address the most pressing global challenges. Among the new impact topics, Climate Action stands out as a critical area where companies must align their operations with science to combat the climate crisis and its devastating impacts.

Why is This Topic Important to the World? 

The climate crisis is no longer a distant threat—it is a present reality. Recent years have been the warmest on record, and scientific data indicates that without deep reductions in greenhouse gas (GHG) emissions, global warming will exceed 1.5°C and even 2°C during this century. This would lead to catastrophic consequences, including extreme weather events, rising sea levels, and widespread harm to ecosystems and vulnerable communities.

The urgency for action cannot be overstated. According to the IPCC Sixth Assessment Report, limiting global warming to 1.5°C requires cutting emissions by 45% below 2010 levels by 2030 and achieving net-zero carbon dioxide emissions by 2050. While some progress has been made, it falls far short of what is needed. The window for meaningful action is closing rapidly, and businesses must step up to play a pivotal role in reducing emissions and transitioning to sustainable practices.

Climate change poses an existential threat to people, economies, and ecosystems worldwide. Extreme weather, rising sea levels, and ecosystem disruptions are already harming communities—disproportionately affecting those least responsible for the problem. Businesses play a critical role in reducing emissions, driving innovation, and supporting a just transition to a low-carbon economy. By taking action, companies can help limit global warming, protect natural systems, and create more resilient societies, all while helping their own business..

Why Will This Topic Make Businesses More Resilient?

Companies that lead on climate action are better prepared for regulatory changes, supply chain disruptions, and shifting market expectations. Reducing emissions can lower costs, drive efficiency, and unlock new opportunities in the green economy. Transparent climate strategies build trust with investors, customers, and employees—strengthening brand reputation and long-term competitiveness. As climate risks intensify, proactive companies will be more resilient and better positioned to thrive. By integrating climate action into their core strategies, businesses not only contribute to global sustainability but also enhance their resilience and adaptability in an uncertain future.

What’s Required in This Topic? 

To meet the new B Corp standards for Climate Action, companies must fulfil three core requirements:

• Measure Emissions: The company must have a process to measure its greenhouse gas (GHG) emissions annually, covering all relevant scopes (direct and indirect emissions). Companies with fewer than 250 employees or with a revenue less than 75 million USD (whichever is higher) won’t have to comply with this requirement. Larger companies in certain industries will also need to ensure that an independent third party verifies their annual greenhouse gas emissions inventory. 
• Set Ambitious Targets: The company must publicly commit to contribute to keeping global warming below 1.5°C, in line with the latest climate science and international agreements. While companies medium in size and smaller will need to have a publicly available climate action plan, large companies are also required to have their targets validated by credible third parties (e.g., Science Based Targets initiative) and disclose progress publicly. Large companies will also need to make a just contribution to the global goal or net zero emissions by 2050. 
• Implement and Progress on a Climate Action Plan: Large companies in certain sectors such as wholesale/retail, manufacturing, and agriculture, must develop, implement, and demonstrate progress on a climate action (transition) plan. This plan should include clear, time-bound targets for emissions reduction, strategies for decarbonization, and regular progress tracking. 

These requirements ensure that every company, regardless of size or sector, is taking credible, science-aligned action on climate—while larger and higher-impact organizations are held to a higher standard of accountability and transparency.

How Can Your Company Prepare? 

Preparing for the B Corp 2.0 Climate Action requirements starts with drawing a clear picture of your company’s climate impact. Next, set an emissions reduction target that aligns with the global goal of limiting warming to 1.5°C. Then, develop a climate action plan that details how you will achieve your targets. Involve key stakeholders across your business in this process—from operations to procurement to leadership—to ensure buy-in and identify opportunities for innovation. Regularly review and update your plan, and report progress publicly each year.

If you’re new to this work or lack internal expertise, the B Corp Climate Collective offers resources, playbooks, and peer networks to help you get started. Whether you need help measuring your emissions, setting targets, or building a credible plan, there are tools and experts available to support you on your climate action journey.

Looking for support from a partner? Whether you want support with the new B Corp standards or want to understand how your organization can tackle climate action, we can help. For over 25 years, we’ve been using sustainability to strengthen companies. Get in touch now.