B-Corps' New Era of Emissions Reporting

In North America, Certified B Corporations (B-Corps) are entering a new era of greenhouse gas (GHG) emissions reporting. Previously, tracking and disclosing emissions was a “nice-to-have” in the B Impact Assessment—not a strict requirement for certification. Many B-Corps voluntarily measured their carbon footprints, focusing on Scopes 1 and 2 and sometimes including Scope 3, to earn points or show leadership. However, it was possible to achieve certification without full emissions accounting.

The Growing Need for Emissions Tracking

All B-Corps in the U.S. and Canada will soon be required to track greenhouse gas (GHG) emissions. While many already measure direct emissions, new standards demand comprehensive carbon accounting, including Scope 3 emissions.

What This Means for Companies

Formalizing Existing Efforts:  For emissions-intensive companies, this may simply structure what they’re already doing.

New Challenges for Smaller B-Corps:  Service-based or smaller organizations may need new processes or external help to comply.

Current Preparedness

Over 1,000 B-Corps globally have committed to net-zero by 2030, many in North America.

Yet, many smaller B-Corps have only done partial reporting, such as office energy or select operations.

Expanding the Scope

A 20-person marketing agency will now track business travel and supply chain emissions.

A mid-sized product company must include supplier and customer footprints.

Current Requirements

Flexible, Points-Based System (Legacy Standard)
No explicit mandatory GHG reporting requirements in this legacy system – climate impact was just one factor among many. A company could become a B-Corp by scoring well in other areas even if it did not measure or disclose its carbon emissions.

GHG Tracking as a Voluntary Best Practice

B Lab strongly encouraged companies to include Scope 3 in their disclosures, but did not mandate it under the old system . This
means sector-agnostic expectations – e.g. a tech startup and a manufacturer were both encouraged to quantify their footprint, yet neither was required to do so for certification.

B-Corps’ Climate Efforts to Date
In the United States, about 76% of certified B-Corps had implemented measures to reduce GHG emissions as of recent surveys, compared to ~51% of similar businesses without certification.

Upcoming Changes

Annual GHG Inventory (Scopes 1, 2, and 3):
Every B-Corp will need to establish a process to measure its carbon footprint each year, covering all three scopes, and publicly disclose the results . Scope 3 is explicitly included, recognizing that it often constitutes the bulk of a company’s climate impact.

Science-Aligned Targets (1.5°C)
In the new model, B-Corps must commit to help limit global warming to 1.5°C – effectively requiring a science-based emissions reduction target in line with the Paris Agreement. The standards call for ambitious reductions ultimately around 90%+ cuts in emissions with minimal reliance on offsets, in line with SBTi’s Net-Zero Standard .

Climate Transition Plan & Progress Tracking:
Each company will need a documented Climate Action Plan detailing how it will achieve its targets – listing specific initiatives, operational changes, and investments to cut emissions.

Limited Assurance vs Reasonable Assurance

New standards mean all B-Corps in the U.S. and Canada must track their greenhouse gas (GHG) emissions. While many B-Corps already measure direct emissions, this shift requires comprehensive carbon accounting, including Scope 3 emissions.

For some companies, particularly those in emissions-intensive sectors, this formalizes existing efforts. For others—especially smaller or service-based B-Corps—it’s a wake-up call that may require new internal processes or external support.

As of 2022, over 1,000 B-Corps globally had committed to net-zero by 2030, showing that many are already managing emissions. Yet, a significant segment—especially smaller organizations—has only done partial reporting, often limited to office energy or select operations.

Now, every B-Corp must broaden its tracking. Even a small marketing agency will need to measure business travel and supply chain impacts, while a mid-sized product company must include supplier and customer footprints. Comprehensive emissions accounting is becoming the new standard.

Data Collection and Scope 3 Complexity

We assist in setting up systems to continuously monitor compliance. This involves regular reviews of your claims and environmental data to ensure ongoing adherence to regulatory standards.

Emissions Tracking with SCOP3

Our SCOP3 software tracks your Scope 1, 2, and 3 emissions, as well as employee commuting. It helps collect and analyze data, making it easier to identify reduction opportunities and set sustainability targets.

If you have more questions or need help preparing for the new regulations, reach out to Standard Carbon Inc. Our experts are ready to support you in meeting the requirements of Bill C-59.

Frequently Asked Questions

What has changed in B-Corps’ approach to greenhouse gas (GHG) emissions reporting?

B-Corps in the U.S. and Canada are now required to formally track and disclose their greenhouse gas emissions, including Scope 1, 2, and 3 emissions. Previously, emissions reporting was voluntary and not mandatory for certification.

Who will be most affected by the new GHG reporting requirements?

Smaller or service-based B-Corps that previously tracked only partial emissions—like office energy use—may need to implement new processes or seek external support to comply. Emissions-intensive companies may mainly formalize existing practices.

What is Scope 3 and why is it important for B-Corps?

Scope 3 includes indirect emissions from a company’s supply chain, business travel, and product use. It often represents the largest portion of a company’s carbon footprint, so tracking it is critical for comprehensive reporting and meeting the new standards.

What are the upcoming reporting requirements for B-Corps?

Every B-Corp will need to:

  • Conduct an annual GHG inventory covering Scopes 1, 2, and 3.

  • Set science-aligned emissions reduction targets in line with the 1.5°C goal.

  • Develop and maintain a Climate Action Plan detailing initiatives and operational changes to achieve these targets.

How can your business prepare for Bill C-59?

To align with the changes:

  • Review all environmental claims to make sure they are supported by verifiable data.
  • Set up emissions tracking for Scope 1, 2, and 3 emissions, including employee commuting, using tools like the SCOPE software developed by Standard Carbon Inc.
  • Update marketing materials to ensure that all statements about sustainability are accurate.
  • Train your team on the new regulatory requirements.
  • Conduct regular audits of your claims and data.
Do B-Corps need to rely on carbon offsets to meet their targets?

The new standards encourage minimal reliance on offsets. B-Corps are expected to achieve significant emissions reductions (around 90%+) primarily through operational changes, investments, and initiatives aligned with science-based targets.

POWERED BY SCOP3™

Rapid Reporting

Streamline Your GHG Reporting with Simplicity and Efficiency

Embark on a hassle-free and efficient GHG reporting experience with our proprietary SCOP3™ software. Our revolutionary spend-based method allows us to generate GHG Inventory Reports swiftly and accurately, utilizing your company’s financial data as the foundation. This streamlined approach significantly reduces time and effort without compromising the quality and accuracy you demand. 

BENEFITS

HANDs-OFF

Hands-off reporting experience.
We take care of everything from creating your account in the software to importing your CSV file and performing the calculations. You can relax and focus on your core business activities while we handle your GHG reporting needs. 

COST-EFFECTIVE

Our concierge service offers a cost-effective alternative to traditional reporting methods, without compromising the quality and accuracy of your GHG Inventory Report.

SELF-SERVE

Once your GHG Inventory REport is generated, you will have the option to log in to our proprietary software and access your report for review and sharing. This allows you to take ownership of your GHG reporting data and maintain control over your sustainability initiatives.

POWERED BY SCOP3™

Simplicity and Efficiency

In today’s fast-paced business environment, rapid reporting is essential for organizations seeking to stay ahead of the curve while adhering to GHG reporting regulations. Our SCOP3-powered concierge service provides a streamlined and efficient solution that meets the needs of businesses prioritizing rapid reporting and simplified data management.

Learn more about our proprietary software SCOP3™

Explore Our Platform

SCOP3™ streamlines emissions tracking and reporting, achieving significant time and cost savings while ensuring compliance with upcoming regulations. With the elimination of a consultant requirement, companies can save months of effort and considerable budget expenses.

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IMPLICATIONS FOR BUSINESSES

Understanding Bill C-59

Bill C-59, known as Canada’s Anti-greenwashing bill, brings significant changes to Canada’s Competition Act aimed at preventing greenwashing and ensuring transparency in environmental claims made by businesses.

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Traditional Reporting

The Precision and Expertise of Our Dedicated Team

Entrust the creation of your GHG Inventory Report to our team of seasoned sustainability professionals, who will meticulously gather and analyze data from various sources to ensure an accurate and comprehensive representation of your organization’s environmental impact. Our traditional approach guarantees that your report not only adheres to the highest standards of accuracy but also provides insights that can inform informed decision-making for effective emissions reductions strategies.

BENEFITS

ACCURACY

Unparalleled accuracy.
Our meticulous approach guarantees that your GHG inventory report is as accurate and reliable as it gets, providing a clear picture of your organization’s carbon footprint.  

EXPERT INSIGHT

Our team’s deep understanding of GHG reporting regulations and best practices ensure that your report is compliant and meets your specific needs.

DATA-DRIVEN

Our comprehensive reports provide actionable insight into your organization’s greenhouse gas emissions, empowering you to make informed decision for effective emissions reduction strategies.

Precision and Expertise

When accuracy and compliance are paramount, our traditional reporting approach stands as the gold standard. We are committed to partnering with you to develop a GHG Inventory Report that reflects the true essence of your environmental impact and aligns with your sustainability goals. 

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